TaxTMI 
TaxTMI 
1999 (7) TMI 82
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....llenges an order dated 16-4-1999 passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad whereby on an application moved by the petitioner under the proviso to Section 35F of the Central Excise Act, 1944 for dispensing with the condition of pre-deposit of adjudicated dues, the Commissioner directed the petitioner to deposit Rs. 22 lacs only. The petitioner also challenges the l....
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....e levy of excise duty and had ultimately levied an amount of Rs. 43,61,276.00 as he came to the conclusion that the petitioner was not entitled to exemption as the petitioner had not complied with the requisite procedure i.e. CT-2. It is against the said order that the petitioner has preferred an appeal before the Commissioner and applied for dispensing with the condition of pre-deposit inter alia....
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....petitioner's right to appeal cannot be jeopardised merely because the appellate authority thinks that the prima facie the respondent has a better case. In my view, looking to the financial condition of the petitioner, the requirement of a pre-deposit of Rs. 22 lacs would place an unbearable burden on the petitioner. In my view, a pre-deposit of Rs. 5 lacs would meet the ends of justice by enabling....