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Challenge against order of Customs, Excise and Gold (Control) Appellate Tribunal regarding deposit of penalty under Section 35F of Central Excises and Salt Act, 1944. Consideration of waiver application for pre-deposit. Comparison of treatment between different companies in similar situations. Analysis: The High Court of Judicature at Allahabad heard a writ petition challenging the order of the Customs, Excise and Gold (Control) Appellate Tribunal related to the deposit of a penalty under Section 35F of the Central Excises and Salt Act, 1944. The petitioner sought exemption from depositing a penalty of Rs. 5 lacs imposed by the Collector of Central Excise, New Delhi. The court disposed of the petition at the admission stage after hearing arguments from both parties. The petitioner argued for parity in treatment with another company, M/s Kanpur Cigarettes (P) Ltd., which was granted partial waiver of penalties. The court noted that a previous order had set aside a pre-deposit condition for M/s Kanpur Cigarettes (P) Ltd. and directed the Tribunal to expedite their appeal, suggesting a similar treatment for the petitioner. However, the court emphasized that the petitioner needed to establish its own hardship and prima facie case for waiver, separate from the case of M/s Kanpur Cigarettes (P) Ltd. The court referred to a judgment in a related case involving M/s Kanpur Cigarettes (P) Ltd., where the Tribunal was advised to consider the financial hardship faced by the company. The court highlighted that the Tribunal had failed to assess the individual hardship and prima facie case of the petitioner, M/s Parasrampuria Trading & Finance Ltd., which was a crucial omission. The court directed the Tribunal to reevaluate the waiver application of the petitioner based on the material provided, focusing on the petitioner's own circumstances regarding hardship and prima facie case for waiving the pre-deposit condition under Section 35F of the Act. The court instructed the Tribunal to make a decision within four weeks from the receipt of the court's order to prevent the dismissal of the petitioner's appeal due to non-compliance with the pre-deposit condition. The court concluded the judgment by ordering the issuance of a certified copy of the order upon payment of the necessary fee by the following day.
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