2012 (8) TMI 53

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..... as to cause prejudice its right to be heard - no ground to interfere. - CEAC 19/2012 & CM Appl.10768/2012 - - - Dated:- 19-7-2012 - MR. JUSTICE S. RAVINDRA BHAT, MR. JUSTICE R.V. EASWAR, JJ. For Appellant: Mr. C. Hari Shankar, Adv. with Mr. Pushkar Kr. Singh, Advs. For Respondent : Mr. Satish Kumar, sr. standing counsel S. RAVINDRA BHAT, J: (OPEN COURT) 1. Heard counsel fo .....

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..... ies. The show cause notice alleged that Amarnath Industries was not actually manufacturing the intermediate product which was procured by the appellant but it used to give support to petitioners to claim cenvat credit. After hearing the parties, the Commissioner of Central Excise by the order in original, upheld against the notices, including that against the present petitioner, and rendered findi .....

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..... nterfering with an interlocutory order of the CESTAT on the question of pre-deposit would arise in such cases when the condition imposed is claimed to have caused excessive or substantial hardship or incapacity. In the present case, the petitioner has in no way claimed that the direction to pay 15% of the duty demanded which works out to Rs.one crore is unreasonable that results in substantial har .....

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