1992 (11) TMI 89

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....it of the amount of penalty shall stand waived and recovery thereof shall also remain stayed." Petitioner has been dealing in computers. It has been assessed to duty and found liable to penalty as above by the Collector of Central Excise. It has filed an appeal against the Collector's order before the Appellate Tribunal but has not deposited the demanded duty amount and/or the penalty. It asked for stay of the demand. Section 35F of the Central Excises and Salt Act,1944, which, it is conceded, has to be applied, says, "Where in any appeal......the decision or order appealed against relates to any duty demanded in-respect of goods which-are not under the control of Central Excise authorities or any penalty levied. …. the person……....

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....appeal. The pre-deposit of duty is the rule. Dispensing with such deposit is an exception. Even if there are materials to show that the deposit of duty demanded or penalty levied would cause undue hardship to the appellant, the Appellate Authority [Collector (Appeals) or the Appellate Tribunal] shall not waive the pre-deposit condition without taking notice of the interests of revenue and without imposing such conditions which would protect the interests of the revenue. Viewed with this and the rule in this behalf indicated in the judgment of the Supreme Court in the case of M/s. Empire Industries Ltd. [1985 (20) E.L.T. 179 (S.C.)], it is difficult to find any legal error in the order of the Tribunal. The Tribunal has said, ".....we find....