9911796707
TMI Blog2009 (10) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... er per A.L. Dave, J. (Oral)]. - The petitioner herein is aggrieved by the order passed by the Commissioner (Appeals-IV), Central Excise, Ahmedabad, on 14.09.2009, in Stay Order No.38(ST)/2009, requiring the petitioner to pre-deposit an amount of Rs.30,00,000/- (Rupees Thirty Lakhs only), under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The order further requires the petitioner to deposit the amount and produce the proof thereof, within a period of three weeks from the date of receipt of the order. The remaining amount of service tax, amount of interest charged and penalties imposed under the order impugned before the Commissioner (Appeals) were waived and stay against the recovery was granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Union of India, 2005(191) E.L.T.46(Guj.) and the decision in the case of Benara Valves Ltd. v. Commissioner of Central Excise, 2006(204) E.L.T. 513 (S.C.) in support of his submissions. 4. We have considered the submissions made on behalf of the petitioner. We have also examined the order passed by the Commissioner (Appeals) impugned in this petition. 5. At the outset, we may observe that the order impugned in this petition is an interim/interlocutory order, and the submissions made on behalf of the petitioner are incorporated in the order. However, the submissions, on which the learned advocate seeks findings, may be relevant at the time of final hearing of the appeal. If they are considered at the interim stage, it may amount to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to which would be the amount of interest. As against that amount, an amount of Rs.30 Lakhs is ordered to be deposited and we would not feel it justifiable to interfere with such an order. 7. Lastly, it was canvassed that the petitioner may be permitted to furnish bank guarantee in place of deposit of amount. We do not make any observation on this aspect leaving it open to the petitioner to approach the Commissioner (Appeals) with a similar request. If such a request is made, it would be considered by the Commissioner (Appeals), without being influenced by our not granting such a relief. 8. In view of the foregoing discussion, we do not find any merits in the petition. The petition, therefore, must fail and stands rejected. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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