2008 (7) TMI 21

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....ent : Ms. Saroj Bidawat CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, J (ORAL) 1.   In this writ petition, the only question raised is with regard to the waiver of the pre-deposit of the duty/penalty which has been imposed upon the petitioner. 2.   Earlier, by an adjudication order dated 12.05.2000, duty a....

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....osit amount was reduced to an amount of Rs. 1.50 lacs. The petitioner deposited the said amount of Rs. 1.50 lacs and the appeal was heard by the tribunal. On hearing appeal, the tribunal set aside the original adjudication order and remanded the matter to the Commissioner Central Excise. Since, the plant and machinery had been confiscated, the same were also directed to be released to the petition....

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....05, the Commissioner passed a fresh adjudication order imposing penalty/duty amounting to approximately Rs. 64.00 lacs and also ordered confiscation of goods etc. 5.   For the third time, the petitioner filed an appeal before the tribunal and once again sought waiver of pre-deposit. This time, however, the appellate tribunal dismissed the petitioner's application for waiver of pre-dep....

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....l hardship. We also note that when the duty/penalty was about Rs. 5.00 crores in the first round, the tribunal heard the appeal requiring the petitioner to make a deposit of only Rs. 1.50 lacs. The petitioner's appeals in the first and second rounds have succeeded and in the three successive adjudication orders the aggregate duty / penalty amount has dropped radically from Rs. 5.00 crores to Rs. 1....