2005 (2) TMI 154

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.... returnable forthwith. Heard by consent. Mr. Gulhane, Adv. waives notice on behalf of the respondents. 2.By way of present petition, the petitioner has prayed for quashing and setting aside the order dated 27th January, 2004 passed by respondent No. 2 and for directions to respondent No. 2 to waive the condition of pre-deposit of amount of duty and penalty. 3.This is the second round of liti....

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.... approached this Court by way of Writ Petition No. 4472 of 2003. This Court vide judgment and order dated 16th December, 2003 allowed the said writ petition. In the said writ petition, this Court directed the respondent No. 2 to take into consideration the fact that the petitioner was already before the B.I.F.R. as the petitioner was passing through difficult financial phase. This Court had specif....

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....se of Hindustan Wires Ltd. v. Commissioner of Central Excise, Delhi - 2001 (129) E.L.T. 159 (Tri. - Del.) that a Company being a sick unit under the BIFR is entitled to waiver of pre-deposit of the duty demanded. 6.Mr. Gulhane, learned Counsel appearing on behalf of the respondents, on the contrary submitted that respondent No. 2 has taken into consideration the financial hardship faced by the ....