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TMI Blog2013 (4) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... ings against ROL. - In the totality of the facts and circumstances of the case, in our view, a pre-deposit of 25% of the duty amount would suffice the purpose of Section 35F of the Central Excise Act before the learned Commissioner. - Stay granted partly. - Stay & Appeal No E/Stay/1537/2011 in E/2497/2011 - - - Dated:- 15-5-2012 - Shri P. G. Chacko And Shri M. Veeraiyan,JJ. For the Appellant : Shri R. Muralidhar, Advocate. For the Respondents : Shri M. M. Ravi Rajendran, Additional Commissioner (AR) ORDER [Order per: P.G. Chacko]. This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs.17,46,564/- and equal amount of penalty. On a perusal of the records and hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to ROL under job work challans. Subsequently, however, ROL submitted a letter dated 25.4.2009 to the Assistant Commissioner of Central Excise at the appellants end stating that they did not have any manufacturing facility, power connection, etc., and that whatever job-worked goods were received by them were mostly cleared to SEZ units. In the wake of this development, the department issued show-cause notice to the appellant for recovery of duty on the finished goods supplied to ROL during the period from 27.12.2008 to 10.4.2009. That notice also proposed penalty on the appellant. The demand of duty was contested by the noticee on the ground that they had undertaken job work in accordance with law and were entitled to clear the job-wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, we have taken note of one submission made by the learned counsel which is to the effect that the department has initiated proceedings against ROL. In the totality of the facts and circumstances of the case, in our view, a pre-deposit of 25% of the duty amount would suffice the purpose of Section 35F of the Central Excise Act before the learned Commissioner. Accordingly, we direct the appellant to pre-deposit 25% of the duty amount within six weeks from today and report compliance to the Commissioner (Appeals) whereupon the learned Commissioner shall take up the assessees appeal and dispose of it on merits without insisting on further deposit, of course, after giving them a reasonable opportunity of being heard. 5. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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