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TMI Blog2014 (3) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for the appellants in respect of the financial hardship. This observation has not been disputed. The counsel, who argued the appeal, has not come forward to dispute the above assertion. Therefore, when the appellant has not pleaded and raised any argument about the financial hardship, there was no occasion to consider the same. The pleading in this regard in the review application cannot be entertained - Decided against assessee. - Civil Misc. Review Application No. 368684 of 2013 in Central Excise Appeal No. 224 of 2013 - - - Dated:- 31-1-2014 - Rajesh Kumar and Manoj Misra, JJ. For the Appellant : Mr. Anant Bhargava ORDER Heard Sri Deo Nath, Advocate, holding brief of Sri Rajul Bhargav, Advocate, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, while disposing of the appeal and, therefore, the order dated 10.9.2013 is liable to be reviewed and the financial hardship may be examined. Sri Ashok Singh, learned counsel for the respondent submitted that it is not correct that the financial hardship has not been considered by this Court. This Court has recorded a categorical finding that no argument has either been advanced or pressed by the learned counsel for the appellant in respect of financial hardship and it appears that this issue has not been raised before the Tribunal also as there is nothing either in the order dated 1st October, 2012 or in the order dated 2nd of July, 2013 of the Tribunal in this regard and before this Court also in Appeal filed earlier, the financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t October, 2012 or in the order dated 2nd of July, 2013 of the Tribunal in this regard and before this Court also in Appeal filed earlier, the financial hardship has not been pleaded. The application under Section 35-F is at page 81 of the memorandum of appeal. There is no pleading of the financial hardship in the application. The contents of the application read as follows: 1. That the appellant has received Order-in-Original No. 9-10/Commissioner/Ghaziabad /2011-12, dated 23.2.2012, passed by Commissioner of Central Excise, Ghaziabad (U.P.), wherein duty of Rs.2,54,82,272/- (1,92,02,227/- + 62,80,045) has been demanded along with interest; and a penalty of Rs.2,54,82,272/- has been imposed. 2. The the aforesaid orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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