2001 (12) TMI 75

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.... petitioner prays that the orders dated September 14, 2001 and October 18, 2001, copies of which have been produced as Annexures P. 10 and P. 12 be quashed. By the first order, the Commissioner (Appeals), Central Excise and Customs, Chandigarh, has disposed of the petitioner's application for waiver of pre-deposit. It has been observed that the adjudicating Authority had raised a demand of Rs. 3,4....

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....etitioner to pay an amount of Rs. 1 crore as contemplated under the provisions of Section 35F ? 5.Mr. Sarin contends that in view of the decision of their Lordships of the Supreme Court in Collector of Central Excise, Bangalore v. M/s. Tetragon Chemie P. Ltd., Civil Appeal No. 5833 of 1999 [2001 (132) E.L.T. 525 (S.C.)], the view taken by the Authority that excise duty is leviable, cannot be su....

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....is only in a case where the competent authority finds that "the deposit of duty demanded or penalty levied would cause undue hardship" that it can dispense with the requirement of deposit. In the present case, nothing has been pointed out to show that the petitioner shall suffer an undue hardship. In this situation, we find that the order of the Authority is in conformity with the provisions of Se....