9911796707
TMI Blog2006 (6) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... . Natarajan, Advocate, for the Appellant. Shri Gregory, Jt. SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. The lower authorities have demanded a total amount of duty over Rs. 18 lakhs from the assessee for the period July, 2002 to April, 2004 and have also imposed on them a penalty of Rs. 4.5 lakhs. The demand of duty is on account of denial of SSI benefit in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had a strong prima facie case before the lower appellate authority and, therefore, waiver of pre-deposit and stay of recovery should have been allowed by that authority. It is submitted that, while directing the appellants to pre-deposit the above amount, ld. Commissioner (Appeals) was following the Stay Order No. 174/05, dated 1-3-05 = 2005 (192) E.L.T. 644 (Tribunal) passed by the Tribunal (thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 181-High Court-HYD-CX. This plea is vehemently opposed by ld. Jt. CDR, who submits that the assessee has no case on merits and hence they should be directed to pre-deposit the amount covered by the interim order of the Commissioner (Appeals). 4. After considering the submissions, we are not impressed with the reliance placed by the Counsel on the Hon ble High Court s judgment whereby an equitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining closed since last year, we must appreciate the plea of financial hardships. Accordingly, the amount fixed by the Commissioner (Appeals) is reduced by 50% for the purpose of pre-deposit under Section 35F. The appellants are directed to pre-deposit Rs. 2.5 lakhs with the lower appellate authority within 8 weeks, whereupon the lower appellate authority will take up their appeals for disposal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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