TaxTMI 
TaxTMI 
1995 (7) TMI 92
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....he order dated 22-3-1995 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi passed on the waiver application under proviso to Section 35F of the Central Excises and Salt Act, 1944 filed in Appeal No. 396/94-NRB whereby the petitioner has been directed to deposit a sum of Rs. Five Lacs by way of penalty as imposed by the Collector of Central Excise, New Delhi. 2. I have....
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....ards the penalty out of Rs. 1 crore and 18 lacks; whereas the petitioner has been directed to deposit a sum of Rs. 5 lacs out of Rs. Fifty lacs levied as penalty by the Collector, Central Excise. But this court in writ petition No. 725 of 1995, vide, order dated 25-5-1995 set aside the condition of pre-deposit of Rs. Two crore twenty lacs and directed the Tribunal to dispose of the petitioner's ap....
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...., J. in Writ Petition No. 725 of 1995 [reported in 1995 (80 E.L.T. 778 (All.)] between Kanpur Cigarettes (P) Ltd. v. Collector of Central Excise and Others and I find that this Court has also considered the question of hardship so far as it relates to Kanpur Cigarettes (P) Ltd. and has opined that considering the strong prima facie case of hardship faced by Kanpur Cigarettes (P) Ltd. the Tribunal ....
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.... questions of its prima facie case and hardship for complying with the condition of pre-deposit of Rs. Five lacs. The learned counsel for the petitioner informs that the petitioner had submitted all the necessary material on the questions along with the application for waiver of the pre-deposit. In these circumstances, this Court considers proper to issue necessary directions to the learned Tribun....