2015 (10) TMI 680

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....ocate, for the Appellant. None for the Respondent. ORDER This order shall dispose of a bunch of three appeals bearing CEA Nos. 51, 52 and 53 of 2014 as according to the learned counsel for the appellant, the issue involved in these cases is identical. For brevity, the facts are being extracted from CEA No. 51 of 2014. 2. This appeal has been preferred by the assessee under Section....

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....    Whether undue hardship would be caused to the appellant if waiver of pre-deposit is not granted to the appellant? 2. The facts, in brief, necessary for adjudication of the present appeal as narrated therein may be noticed. The assessee is engaged in the business of manufacturing of M.S. Flats below 3mm in thickness and having width less than 400mm (Patra). The respondent....

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....e assessee approached this Court by way of CEA No. 35 of 2013. This Court vide order dated 30-4-2013 (Annexure A-4) directed that the appeal be not dismissed for non-deposit of the pre-deposit amount. However, the appeal was allowed by this Court vide order 21-11-2013 (Annexure A-5) and the matter was remitted to the Tribunal to consider the application for pre-deposit afresh after taking into con....

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....sel for the appellant, we do not find any merit in the appeal. 5. In the present case, the Tribunal has only directed payment of 15% of the duty demanded and has waived the pre-deposit of balance amount. The Tribunal has considered all the aspects and, prima facie, keeping in view the undue hardship to the appellant, the impugned order has been passed which is just and reasonable. 6.&em....