9911796707
TMI Blog2011 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... - Mere fact that earlier complete waiver was granted and matter was remanded cannot by itself a ground to grant complete waiver - In absence of strong prima facie case on merits mere plea of financial hardship cannot be a ground to grant complete waiver - petition is dismissed - CIVIL WRIT PETITION NO.2575 OF 2011 - - - Dated:- 11-2-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwanoo unit of the appellant No.1 and the appellant No.10 to 23 are directed to deposit the entire amount of cenvat credit whose demand has been confirmed against them by the impugned order, within eight weeks from the date of this order. The appellant no.2 to 9, who are registered dealers, who had taken credit on the basis of bogus invoices without receiving any material, are directed to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant no.2 to 9 and 25 within stipulated period, the requirement of predeposit of balance amount of penalty shall stand waived and recovery thereof stayed till the disposal of the appeals. 2. We have heard learned counsel for the petitioners. 3. Learned counsel for the petitioners raised following contentions:- i) On two earlier occasions petitioners were granted complete wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f financial hardship. In the facts and circumstances of the case, partial waiver has been granted to the petitioners. Mere fact that earlier complete waiver was granted and matter was remanded cannot by itself a ground to grant complete waiver. After remand, issues on which remand was made have been decided against the petitioner. 5. It is not possible to hold that there is any patent error in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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