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Challenge to order of Customs, Excise & Service Tax Appellate Tribunal regarding pre-deposit of excise duty and penalty. Allegation of violation of natural justice in passing the original order. Financial hardship leading to request for longer time to deposit amounts. Request for waiver of pre-deposit or extension of time for payment. Consideration of instalment plan for depositing required amounts. Analysis: 1. The petition challenged the order of the Customs, Excise & Service Tax Appellate Tribunal regarding the pre-deposit of Rs. 10 lakhs towards excise duty and Rs. 1 lakh towards penalty. The Tribunal had directed the petitioners to make this pre-deposit against a duty demand of Rs. 29,23,187/- and an equal penalty amount. The petitioners contended that the original order passed by the Commissioner of Central Excise was in violation of the principles of natural justice, seeking a waiver of the entire pre-deposit amount due to this reason. 2. The learned Counsel for the petitioners did not press the petition concerning the quantum of pre-deposit but requested more time for depositing the required amounts due to the extreme financial hardship faced by the petitioners. It was highlighted that the firm was currently unable to operate its business, necessitating arrangements for the deposit. In response, the Court disposed of the petition with a direction that the petitioners could deposit the required amounts in 22 equal monthly instalments of Rs. 50,000 each, starting from a specified date. 3. The Court clarified that upon the deposit of the pre-determined amounts towards duty and penalty, the Tribunal would proceed to hear and decide the appeals on their merits. It was emphasized that the petitioners would not be exempted from paying interest on delayed payments once the Tribunal made a final decision on the appeals. Additionally, the Court suggested that the Tribunal consider granting suitable instalments in cases where applicants face financial hardship, to avoid unnecessary approaches to the Court for payment arrangements. 4. The judgment concluded by disposing of the petition in line with the provided directions and observations. A writ of the Court was to be sent to the Tribunal, with instructions for the Registrar to inform all the Benches of the Tribunal about the same. The Court's decision aimed to address the financial challenges faced by the petitioners while ensuring compliance with the pre-deposit requirements set by the Tribunal. This detailed analysis covers the issues raised in the legal judgment comprehensively, outlining the challenges faced by the petitioners, the Court's considerations, and the final directives issued to address the matter effectively.
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