Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (1) TMI 590

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pre-deposit amount to maintain the Appeal of this petitioner – Held that: -pre-deposit waiver is not required in the instant case and directed the petitioner to deposit - petition stands dismissed as devoid of merit. - 37193 of 2009 (T-TAR) - - - Dated:- 7-1-2010 - V. Gopala Gowda and A.S. Bopanna, JJ. REPRESENTED BY: Smt. Rukmani Menon, Advocate, for the Petitioner. Shri N.R. Bhaskar, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... im also. 3. An application under Section 35F of the Central Excise Act, 1944 was filed by the petitioner before the CESIAT in the appeal praying to stay the operation of the order impugned therein dated 23-12-2008 passed by the respondent till the final disposal of the appeal. The said application was rejected by the CESTAT vide order dated 7-8-2009 directing the petitioner herein to deposit an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sri N.R. Bhaskar, learned Counsel for the respondent sought to justify the order impugned in this petition contending that it is a discretionary order. The Tribunal after having satisfied that undue hardship would not be caused has rightly exercise4 the discretionary power directing the petitioner to deposit a sum of Rs. 25,00,000/- since the duty determined is more than 1 crore likesum towards pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s exercised its discretionary power and rejected the application to modify its earlier order for waiver of the pre-deposit amount to maintain the Appeal of this petitioner. After considering the relevant facts stated in the application having regard to the nature of the order impugned in the appeal before the CESTAT, we do not find that the order impugned in this appeal warrants our interference i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates