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TMI Blog2020 (8) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... cause undue hardship if the appellant is directed to make the pre-deposit. Therefore, the same constitutes a hardship to the appellant. The impugned order passed by the CESTAT, New Delhi is modified. The payment of ₹ 40,00,000/-, as demanded by the learned Tribunal, is reduced to a sum of ₹ 5,00,000/-. The appellant to pay a sum of ₹ 5,00,000/- within a period of five months from today with the respondent - Appeal disposed off. - Central Excise Appeal No. 04 of 2013 - - - Dated:- 6-8-2020 - Hon'ble Ravi Malimath, A.C.J. And Hon'ble Narayan Singh Dhanik, J. Shri Pulak Raj Mullick, learned counsel for the appellant Shri Shobhit Saharia, learned counsel for the respondent ORDER Ravi Malimath, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue: Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty and interest demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. 3. Therefore, if the appellant was capable of showing that there was any hardship, there could be complete waiver of the pre-deposit, subject to safeguarding the interest of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the view that it would cause undue hardship if the appellant is directed to make the pre-deposit. Therefore, we are of the view that the same constitutes a hardship to the appellant. 8. Therefore, the offer made by the appellant, for payment of ₹ 5,00,000/- within a period of five months from today, requires to be accepted. The same would also amount to protecting the interest of the Revenue. 9. Under these circumstances, the impugned order passed by the CESTAT, New Delhi in C/S/2047/11 in C/347/2011 dated 30.04.2013 is modified. The payment of ₹ 40,00,000/-, as demanded by the learned Tribunal, is reduced to a sum of ₹ 5,00,000/-. The appellant to pay a sum of ₹ 5,00,000/- within a period of five months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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