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TMI Blog2015 (2) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... er the first respondent Tribunal is right in rejecting the appellant's application for waiver of pre-deposit without considering undue hardship , which is a relevant factor while exercising powers under Section 35-F of the Central Excise Act?" 2. The appellant, who is engaged in the manufacture of detergent cakes and washing powder, was issued with a show cause notice dated 25.2.08 alleging clandestine removal of goods. However, without offering sufficient opportunity, the 2nd respondent passed the adjudication order. Against the said order, the appellant pursued the matter before the Tribunal by filing an appeal along with an application for waiver of pre-deposit. The said appeal was considered in stay order Nos.70 to 75 of 2010 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not fatal to the case of the Department in view of the detailed statements of both dealers, Shri Shanmugam and Sundaram. Since no prima facie case for total waiver has been made out by the assessees, and having regard to the plea of financial hardship, we direct pre-deposit of a sum of Rs. One Crore by M/s.Swathy Industry within eight weeks from today and on such deposit, pre-deposit of the balance duty and penalty on the manufacturer as well as penalties on the two dealers as well as on Krishna Kumar and Muthuswamy, partners of Swathy Industry shall stand waived and recovery thereof stayed during the pendency of the appeals. E/S/247/2009 filed by Smt. S.Janaki is dismissed as she has not been penalized by the impugned order and the challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is extended, learned counsel fairly states that the applicants would not be in a position to deposit the amount of Rs. 1 Crore. We, therefore, dismiss the appeal for non-compliance with the statutory requirement of Section 35F of the Central Excise Act, 1944." Aggrieved by the said order of the Tribunal, the present appeal is filed after much delay and the assessee/appellant wants to pursue the matter before this Court. 4. Heard the learned counsel appearing for the appellant and perused the materials available on record as also the orders passed by the Tribunal. 5. On a careful consideration of the matter, this Court finds that at the first instance, the Tribunal has considered the prima facie case and also the plea of financial hards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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