2000 (7) TMI 425 - AT - Central Excise

Summary

Issues:
Stay applications for waiving pre-deposit of duty and penalty amounts, recall of stay order based on financial hardships and retracted statements, review of stay order in light of financial losses and BIFR registration, confirmation of central excise duty demand and penalties, consideration of material facts, imposition of penalties on individuals, granting relief in pre-deposit amounts, rejection of misc. applications, allowing pre-deposit in instalments, compliance terms for appellants, monitoring progress of pre-deposit.

Analysis:
The case involved multiple appellants aggrieved by a common Order-in-Original, challenging the demand of central excise duty and penalties imposed by the Commissioner of Central Excise, Jaipur-II. The appellants filed separate appeals with the Tribunal along with stay applications to waive pre-deposit requirements until appeal disposal. The Tribunal, after various hearings, directed M/s. R.K. Texcon (India) Ltd. to deposit the balance duty amounts and a portion of the penalty, while waiving pre-deposit for other appellants until appeal resolution.

The appellants subsequently filed misc. applications seeking a recall or review of the stay order, citing financial hardships, retracted statements, and BIFR registration. During the hearing, the appellants' counsel argued for a review, emphasizing the retraction of statements and financial difficulties. The Departmental Representative opposed the review, asserting the Tribunal's thorough consideration of the case and lack of evidence supporting financial hardship or BIFR orders. The Tribunal referred to a previous decision and deliberated on the allegations of duty evasion and malpractices in the case.

The Tribunal upheld the central excise duty demand and penalties imposed on M/s. R.K. Texcon (India) Ltd. and individuals involved, based on deliberate suppression of facts leading to duty evasion. While granting some relief in pre-deposit amounts, the Tribunal found no grounds for interference, rejecting the misc. applications. However, considering justice, the Tribunal allowed M/s. R.K. Texcon (India) Ltd. to pay duty and penalty amounts in monthly instalments, with strict compliance terms to avoid appeal dismissal for non-compliance.

In conclusion, the Tribunal dismissed the misc. applications except for the modification allowing instalment payments for M/s. R.K. Texcon (India) Ltd. and granting additional time for compliance to individuals. The case was scheduled for further monitoring of pre-deposit progress, emphasizing adherence to the specified payment terms to avoid dismissal of appeals.