1995 (11) TMI 98 - HC - Central Excise

Summary

Issues:
Petition under Article 226 seeking a writ of certiorari to quash an order rejecting application for waiving deposit conditions under Section 35F of Central Excises and Salt Act.

Analysis:
The petitioner, engaged in manufacturing television sets, availed modvat credit but faced a show cause notice for inadmissible credit due to missing original documents. Despite submitting certified copies, the Assistant Collector rejected the objection, upheld by the Collector (Appeals), leading to an appeal pending before the Tribunal.

Under Section 35F, depositing duty demanded or penalty levied is required for appealing, with provision to dispense with such deposit if causing undue hardship. The petitioner applied to the Tribunal to waive the deposit condition, citing loss of original gate passes, compliance with Trade Notice, and financial hardship. However, the Tribunal rejected the application.

The Court noted that the petitioner failed to produce original documents as required by rules, only providing photocopies instead of certified copies by the Range Superintendent. Additionally, the petitioner did not substantiate financial hardship adequately before the Tribunal, merely making vague claims of limited financial resources without supporting evidence. Consequently, the Court found no arbitrary exercise of discretion by the Tribunal in rejecting the waiver application, leading to the dismissal of the writ petition with costs.