2014 (11) TMI 758 - AT - Central Excise

Modification of stay order - Waiver of pre deposit - non compliance of pre deposit order - Financial Hardship - Held that - The plea of financial hardships was also considered in the above stay order wherein it was noted that this plea was not supported by any documentary evidence. The same plea has been reiterated by the appellant in the present miscellaneous application but it is not accompanied by any documentary evidence. As rightly pointed out by the Superintendent (AR) no further reason has been stated by the appellant in support of their plea - Appeal dismissed for non-compliance - Decided against assessee.

Summary

The appellant was directed to pre-deposit Rs. 3 lakhs within six weeks and report compliance. The appellant's plea for modification of the stay order due to financial hardships was dismissed as no fresh reason or evidence was provided. The appeal was dismissed for non-compliance with Section 35F of the Central Excise Act.