2015 (8) TMI 437

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... SMT.DIVYA RAVINDRAN FOR THE RESPONDENT : ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB OF EXCISE JUDGMENT Antony Dominic,J. This appeal is filed against Annexure-H order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore on an application of the appellant for waiver of pre-deposit of the customs duty demanded, against which the statutory appeal is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case. Based on the order passed by the Director - STPI, customs authorities initiated proceedings and finally confirmed demand of Rs. 33,73,237/- towards customs duty and central excise duty of Rs. 9,741/- was also demanded. It was aggrieved by this order, the appeal was filed before the Tribunal. 4. In the application filed by the appellant for waiver of pre- deposit, on an earlier occasion, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hould weigh with the Tribunal are whether the appellant has made out a prima facie case and whether any financial hardship has been established. In so far as the question of prima facie case is concerned, reading of paragraph 7 of the order shows that the Tribunal has taken note of the fact that the Director - STPI has passed on order against the appellant and that though a writ petition has been ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt has failed to establish not only a prima facie case but also financial hardship before the Tribunal. It was in such circumstances that the Tribunal has ordered deposit of the duty demanded. However, the counsel for the appellant wanted us to accept certain documents in order to indicate that the appellant company is in financial difficulties. According to us, the appellant having failed to prod....