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2013 (7) TMI 130 - HC - Central ExciseStay Application - Pre-deposit for hearing - CESTAT directed the assessee to deposit the aggregate amount of Rs.34.00 lacs, as pre-deposit amount, and rejecting the request of the petitioner for total waiver thereof. - the grievance of the appellant was that no notice was served on it and no opportunity was given before passing the impugned assessment order by the Assessing Officer. Secondly, the appellant was declared as a sick industry by the BIFR. - Held that - Interim order passed by the tribunal set aside - matter restored before tribunal for reconsideration.
Issues:
Challenge to decision of Customs Excise & Service Tax Appellate Tribunal regarding pre-deposit amount. Analysis: The petition under Article 226 challenges the decision of the Customs Excise & Service Tax Appellate Tribunal, requiring the petitioner to deposit Rs.34.00 lacs as a pre-deposit amount and rejecting the request for total waiver. The petitioner relied on a Supreme Court decision where it was noted that no notice was served, no opportunity was given before the assessment order, and the appellant was declared a sick industry. The petitioner argued that no penalty exceeding Rs.10,000 should be levied. The High Court set aside the impugned order and directed the petitioner to go back to the Appellate Tribunal for reconsideration of the request for total waiver of pre-deposit amount on its own merits. The High Court clarified that it was not expressing a final opinion on the merits of the issue regarding total waiver of the pre-deposit amount. The Tribunal was directed to consider all aspects in that regard on their own merits in accordance with the law. The matter was scheduled for hearing before the Tribunal on a specified date. The petition was disposed of accordingly, along with any pending applications. In conclusion, the High Court allowed the petition challenging the decision of the Tribunal regarding the pre-deposit amount, citing the lack of notice and opportunity before the assessment order. The Court directed a reconsideration by the Tribunal for total waiver of the pre-deposit amount, emphasizing a fair evaluation of the request on its own merits in accordance with the law.
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