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TMI Blog2020 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... ld cause undue hardship if the appellant is directed to make the pre-deposit. Therefore, the same constitutes a hardship to the appellant. Payment of 7 % of the duty demanded - HELD THAT:- This would roughly work out to be about ₹ 28,00,000/-. However, on considering the fact that the assessee has stopped production since the year 2013 and keeping in mind the long passage of time, it is deemed just and appropriate to direct the appellant to deposit a sum of ₹ 20,00,000/- with the Commissioner, G.S.T, Dehradun within a period of three months from today - The CESTAT to thereafter consider the matter on merits. Appeal disposed off. - Central Excise Appeal No. 02 of 2012 - - - Dated:- 5-8-2020 - Hon'ble Ravi Malimath, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing against him, he will make good the entire amount of duty, including the pre-deposit as determined by the Tribunal. 5. The same is disputed by Shri Shobhit Saharia, learned counsel appearing for the respondent. He submits that, even after the amendment took place by Act 25 of 2014, the pre-deposit is to the extent of 7 percent of the duty demanded. Therefore, it is pleaded firstly that there is no undue hardship that is shown by the appellant. Learned counsel further contends that, even if the Court were to accept the case of the appellant on undue hardship, the interest of the Revenue may be protected by directing payment of at least 7 percent of the duty demanded. 6. Heard learned counsels. 7. The provision of law, as applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise 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. 8. Therefore, there was no compulsion for payment of the pre-deposit at the relevant point of time. The provision prescribed that, if the appellant was to make out a case of undue hardship, pre-deposit could be waived keeping in mind the interest of the Revenue. 9. Undisputedly, the assessee has stopped production from the year 2013. Ever since then, there is neither production, nor generation of any income. In the absence of any income being generated, we are of the view that it would cause undue har ..... X X X X Extracts X X X X X X X X Extracts X X X X
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