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TMI Blog1994 (3) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the Bench had further ordered to deposit a sum of Rs.1,10,000/-. He pleaded that since the amount which is due is Rs. 1,10,000/- and the applicant had already paid Rs. 2,87,500/- including this amount and as such the order should be modified. He pleaded for the modification of the order. Shri Prabhat Kumar, the learned SDR who is present on behalf of the Respondent, pleaded that there is no case for any modification of the order. He pleaded for the rejecion of the application. 2. We have heard both sides and have gone through the facts and circumstances of the case. The applicants were directed to deposit Rs.1,10,000/- within three months from the date of the receipt of the order. We had enquired from the learned Consultant that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Asstt. Collector of C. Excise v. Dunlop India reported in 1985 (19) E.L.T. 22 in para No. 13 had held as under : * * * * * * * * * 5. Hon ble Allahabad High Court had also occasion to deal with the case of undue hardship in the following cases :- (1) U.P. Lamination v. U.O.I. Others reported in 1985 (20) E.L.T. 243 (All.). (2) Hari Fertilisers v. U.O.I. Others reported in 1985 (22) E.L.T. 301 (All.). 6. Hon. Delhi High Court in the case of Uptron Powertronics v. C.C.E., Meerut reported in 1987 (28) E.L.T. 61 (Delhi) [Paras 2 to 4] has held as under : * * * * * * * * * 7. In the latest decision Hon ble Madhya Pradesh High Court in the case of Kinetic Honda Motor Ltd. v. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty amount if any. The proviso to Section 35F gives discretion to the Tribunal to dispense with the pre-deposit of the duty and penalty amount. A perusal of the proviso shows that where in any particular case the Collector (Appeals) or Appellate Tribunal is of the opinion that the deposit of duty amount demanded or penalty levied would cause undue hardship to such person, the Collector (Appeals) or Appellate Tribunal as the case may be may dispense with such deposit subject to such condition as he or it as the case may be deem fit to safeguard interest of the Revenue. It is a settled law that in interpreting statute the statute should be read as a whole. It cannot be bifurcated or read in a piecemeal manner or intention of the legislatu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the said judgment is reproduced below :- * * * * * * * * * We would like to observe that under the provisions of Income Tax Act, 1922 and Income Tax Act, 1961, there was no condition of the pre-deposit of the duty of the tax or penalty amount for the hearing of the appeal whereas in Central Excise cases where the assessee is aggrieved from an order passed by the Adjudicating authority, he has to file an appeal before the Collector (Appeals) or the appellate tribunal as the case may be the right of filing of an appeal is being given to the assessee on certain condition and the condition is for the payment of the disputed amount of duty and penalty as pre-deposit. Hon. Supreme Court in the case of Navin Chandra C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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