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TMI Blog2011 (7) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... als by the first respondent and therefore, insisting the petitioners for pre-deposit amount of penalty by the first respondent would cause undue hardship - When the discretion has been vested in the appellate authority to dispense with such deposit unconditionally or subject to such conditions, as it may impose in its discretion taking into consideration the undue hardship which it is likely to cause to the appellant - Held that: this Court cannot go into the merits of the order passed by the primary authority which imposed the penalty - The writ petitions are accordingly dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed on 21-7-2010 setting aside the order of the Joint Commissioner and remitted the matter to the said authority for passing appropriate orders. Under the same set of facts, present proceedings were initiated by the Additional Commissioner of Central Excise, Hyderabad by the impugned order dated 20-12-2010 imposing the penalty against the Vice-President and also M/s. Sanghi Polymers Pvt. Limited (petitioners herein), against which, the impugned appeals are preferred and therefore, the learned appellate tribunal-first respondent herein ought to have provided an opportunity of hearing to the petitioners before passing the impugned orders in view of the peculiar facts of the case. It is contended that as the impugned order is passed in vio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r v. Jesus Sales Corporation - (1996) 4 SCC 69 = 1996 (83) E.L.T. 486 (S.C.) considering the similar provision namely Section 4-M(I) and third proviso of Imports and Exports (Control) Act, 1947 held that the provisions requiring pre-deposit of the amount of penalty or tax imposed before the appeals are heard are of two types, that there are some statutory provisions which specifically prescribe and provide that before the appeals are heard, the amount of tax or penalty imposed have to be deposited, and that no discretion has been left by the statute to question in the appellate authority to waive such deposit taking into consideration the hardships of the appellants. There are some provisions which vest power in the appellate authorities to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts discretion in a reasonable and rational manner taking into consideration the relevant facts and circumstances of a particular appeal while considering the question as to whether the deposit of the amount of the penalty be dispensed with unconditionally or subject to the conditions. Holding so, the Apex Court held that the direction given to deposit 25% of the amount of the penalty which has been imposed against the party is a reasonable order which should not have been held to be invalid by the High Court merely on the ground that before passing the said order the party-respondent therein was not given oral hearing, which amounted to violation of the principles of natural justice. 7. The judgment of the Apex Court in Sahara India ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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