9911796707
TMI Blog2014 (4) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... lved. Merely because this Court has indicated the principles that does not give a license to the forum/authority to pass an order which cannot be sustained on the touchstone of fairness, legality and public interest. Where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizens' faith in the impartiality of public administration, interim relief can be given - However, looking to the fact that from 10.5.2008, according to the own submission of the learned counsel for the appellant, duty became payable on Printed Laminated Plastic, the present was not a case of waiver of the entire amount - Order modified by directing assessee to deposit 25% of the duty component assessed by the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be heard by that Tribunal without requiring pre-deposit of any amount towards disputed demand of duty? 3. Whether, the Tribunal has utterly failed to exercise its jurisdiction and/or has committed manifest error of law in exercise of its judicial discretion in failing to completely/fully waive requirement of pre-deposit of disputed demand of duty? Shri S.D.Singh, learned counsel for the appellant in support of the appeal contended that the Tribunal did not advert to prima facie case of the appellant. He submit that appeallant had made out a case in so far as invoking of extended period of limitation is concerned. It is submitted that appellant has already deposited duty from 1.4.2010. It is submitted that the duty on printed laminated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stic Film for the period 2009-2010. We have considered the submission of the learned counsel for the parties and perused the record. The principles for stay/dispension of pre deposit have been clearly laid down by the Apex Court in Benara Valves Ltd. versus Commissioner of Central Excise (Supra) observed in paragraph 8 of the judgment. 8.It is true that on merely establishing a prima facie case, interim order of protection should not be passed. But if on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand. Petitions for stay should not be disposed of in a routine matter unmindful of the consequences flowing from the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the manufacturer. There must be conscious or deliberate withholding of information by the manufacturer to invoke larger period of limitation. However, looking to the fact that from 10.5.2008, according to the own submission of the learned counsel for the appellant, duty became payable on Printed Laminated Plastic, the present was not a case of waiver of the entire amount. In the facts of the present case, we are of the view that interest of justice be served in modifying the order of the Tribunal dated 14.3.2013 to the effect that subject to appellant depositing 25% of the duty component assessed by the order passed by the Commissioner and compounding interest under section 11-AB of the Ac within four weeks from today, no furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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