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TMI Blog2015 (1) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... t s own acts/omissions, pre-deposit needs to be so calibrated as not to cause undue hardship. - Partial stay granted. - E/2809/2010 & E/323/2011 - Stay Order No. 53589/2014 & 53588/2014 - Dated:- 1-9-2014 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For the Appellant : Shri Pankaj Bhatia, Advocate For the Respondent : Shri Pramod Kr., Jt. CDR ORDER Per R.K. Singh: The appellant filed the stay application along with appeal against Order-in-Original No. 59/PKJ/CCE/ADJN/2009 dated 30.11.2009. 2. The relevant facts for the present appeal are as under: A case was booked for evasion of Excise duty on Gutkha clandestinely removed without payment of duty by M/s K.P. Pouches Pvt. Ltd. During investigation, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake the pre-deposit under Section 35F of the Central Excise Act, in terms of the order of the Tribunal dated 8th of December 2011. The appellants, however, were given extension of one week to deposit the amount of penalty respectively imposed upon them. 2. Appellants have failed to put in appearance either in person or through their A/R even on the second call. They have not even intimated compliance of the order of the Tribunal for deposit dated 8.12.2011. 3. Shri Nagesh Pathak, DR states at the bar that order of pre-deposit have not been complied with. Thus, this is a case of wilful violation of the mandate of Section 35F which provides for the condition of pre-deposit as a pre-condition of hearing of appeal. Accordingly, these appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption; (ii) Shri Ravi Singhal, Director of M/s Supreme Road Transport Pvt. Ltd. has not stated that the markings on the packages found in the godown only pertained to Rajshree and Safal brands nor was it been so stated by Shri Vishwesh Kumar Sharma; (iii) It is incorrect that he did not join the investigation and that certain summons were not received by him and; (iv) He is not liable to penalty. (v) There will be undue financial hardship if pre-deposit is ordered. 5. The ld. AR states that the appellant was one of the Directors of M/s K.P. Pouches which indulged in clandestine removal involving evasion of crores of Rupees of duty and therefore the appellant as a Director cannot escape responsibility as such clandestine acti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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