2000 (11) TMI 156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th the consent of counsel for the parties, the petition is taken up for disposal. This petition is directed against the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (in short Tribunal) while dealing with a prayer for waiver of pre-deposit of duty amounting to Rs. 30,32,433/- and penalty amounting to Rs. 30,32,433/- levied under the Central Excise Act, 1944 (in short th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he generator set and procurement of diesel. The person who was named as the repairer of the generator set was not found. As disclosed by petitioner, statement of some other person was also recorded who stated that he had not repaired any generator set of the unit concerned and no generator set was available with him for repair. When the gas station was contacted, it was stated that diesel was not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nalty as aforesaid were levied. Appeal has been filed before the Tribunal and as indicated above prayer was made for waiver of the condition relating to pre-deposit. Tribunal considered the materials and held that petitioner has not been able to make a prima facie case for waiver of pre-deposit of duty and penalty and also there was no material placed to indicate any financial hardship. However, p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o pointed out that the raw materials claimed to have been used were never utilised and there was no manufacture or final product and the terms of Modvat were being misused and credit have been fraudulently availed. 4. We have considered the rival submissions. We find that Tribunal has elaborately dealt with the rival stands to conclude that a prima facie case for waiver of pre-deposit was not m....