9911796707
TMI Blog2007 (2) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the appellant to make pre-deposit vide its order dated 14-11-2005. Aggrieved by the said order of the Tribunal, the appellant filed a writ petition before the Hon'ble High Court of Allahabad, which as on 1-9-2006 has set aside the said order of the Tribunal with the direction to decide their application under Section 35F of the Central Excise Act afresh in the light of principles laid-down in the case of ITC v. CCE, Meerut-I reported in 2005 (184) E.L.T. 347 (All.) and considering the affidavit filed by the applicant stating therein their financial conditions. 3. The guidelines referred to by the Hon'ble Allahabad High Court, reproduced in the said order is as follows :- "In view of the above, the aforesaid authorities make i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit should also be allowed where two view are possible. While considering the application for interim relief, the Court must examine all pros and cons involved in the case further examine that in case recovery is not stayed, the right of appeal conferred by the legislature and refusal to exercise the discretionary power by the authority to stay/waive the pre-deposit condition, would be reduced to nugatory/illusory. Undoubtedly, the interest of the Revenue cannot be jeopardized but that does not mean that in order to protect the interest of the Revenue, the court or authority should exercise its duty under the law to take into consideration the rights and interest of an individual. It is also clear that before any good could be subjected to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t later on they had not co-operated with the department during adjudication. 7. The learned Counsel for the applicant heavily relies upon this Tribunal's order in Paras Laminates Pvt. Ltd. v. CCE, Jaipur reported in 2005 (180) E.L.T. 73 (T). dealing with an identical situation as in the subject case, the Tribunal had allowed the appeal of the manufacturer on the ground that cross-examination of the dealers who had made adverse statements against the manufacturer was not granted by the adjudicating authority, further, it was argued that evidences as available in the form of trading bill etc. was not verified by the Commissioner. The learned Advocate was also able to demonstrate a few invoices on the record to show that what was supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he hearing was granted to the appellant, the land and building of their factory premises was under the custody of the UPSIDC for their financial dues and the appellants have make attempts to made good of these dues by entering into a sale agreement with a third party. In the meanwhile, the department has also issued letter on 5-11-2004 to the third party (M/s Kunj Bihari Lal Charitable Trust) stating that the land and building of the unit has since been attached by them on 15-10-2004 under rule of the Custom (attachment of Property of Defaulter for Recovery of Government Dues) Rules, 1995 as made applicable vide Notification No. 68/63-CE dated 4-5-63 as amended, advising the later not to go ahead with the said transfer as the Government due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. The learned Counsel, states that a sum of Rs. 30 lacs (in addition to already deposited Rs. 20 lacs) could be deposited if ordered waiver of rest of the duty and penalty against them. Considering the facts and circumstances of the case, it is directed that the appellant shall deposit a sum of Rs. 30 lacs over and above Rs. 20 lacs which is said to have been deposited during investigation within six weeks from today. 13. In so far as, the pre-deposit of penalty, it is ordered that Mr. Manoj Ratnakar Jain shall deposit Rs. 5 lacs, M/s. Ratnakar Enterprises Rs. 4 lacs and M/s Aar Em Plywood and Sunmica Rs. 4 lacs within six weeks from the date of this order, as we do not find any new reason forthcoming for not doing so. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
