2008 (10) TMI 634 - HC - Central Excise

Summary

Issues involved: Challenge to orders by Customs, Excise and Service Tax Tribunal and Commissioner (Appeals) regarding penalty imposition and pre-deposit requirement.

Customs, Excise and Service Tax Tribunal Order: The petitioner was penalized with a fine of Rs. 20,000 in an Order-in-Original. The Commissioner (Appeals) directed the petitioner to make a pre-deposit of the entire amount, which was rejected in a modification application. The Tribunal considered the financial status of the petitioner, who claimed inability to deposit the amount due to retirement and pending proceedings under Conduct Rules. The Tribunal dismissed the appeal but offered to remand the case if the pre-deposit was made. The petitioner, through their advocate, expressed willingness to comply with the pre-deposit order.

Decision: The High Court quashed the orders of the Commissioner (Appeals) and the Tribunal, granting the petitioner an opportunity to comply with the pre-deposit order. If the petitioner makes the pre-deposit by a specified date, the appeal will be restored to the Commissioner (Appeals) for a decision on merits without influence from the Tribunal's observations. The Commissioner (Appeals) is directed to pass the order after granting a hearing to the petitioner. The petition is disposed of with the mentioned modification.