9911796707
TMI Blog2014 (3) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... It is clear that prima facie case is not only criteria, but the financial hardship has also to be considered side by side. Here the learned Tribunal has taken note of the case of financial hardship, but did not feel to decide or consider the same as the prima facie case was assessed. We are therefore of the view that the impugned judgment and order is completely contrary to the provisions of law as well as the principle laid down by the Supreme Court in the aforesaid case. - matter remanded back for fresh decision - Decided in favour of assessee. - Central Excise Appeal No. 25 of 2014 - - - Dated:- 26-2-2014 - Sri Kalyan Jyoti Sengupta And Sri Sanjay Kumar,JJ. For the Petitioner : Sri S. R. Ashok, Senior Advocate For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Limited vs. Commissioner of Central Excise1. Learned counsel for the respondent, on the other hand, says that having regard to the amount of tax involved, the aforesaid deposit of Rs.30 crores is permissible under law and rather more deposit should be asked. After hearing the learned counsel for the parties and going through the impugned judgment and order, we feel that the learned Tribunal has gone wrong on the preposition of law holding that the financial difficulty is a subordinate criteria and in our considered view financially undue hardship is also another criteria. It seems that the learned Tribunal was under the view that prima facie case is only the criteria to adjudge the waiver of pre-deposit issue. The relevant provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin thirty days from the date of its filing. Explanation - For the purpose of this Section duty demanded shall include - (i) amount determined under Section 11D. (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under Rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder. The proviso involves certain terms, which provide that undue hardship is the element to be considered. The Supreme Court construed such undue hardship to be of financial hardship, but at the same time the interest of the Revenue has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing which is not merited by the conduct of the claimant, or is very much disproportionate to it. Undue hardship is caused when the hardship is not warranted by the circumstances. 13. For a hardship to be 'undue' it must be shown that the particular burden to have to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it. 14. The word 'undue' adds something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant. 15. The other aspect relates to imposition of condition to safeguard the interest of revenue. This is an aspect which the Tribunal has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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