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TMI Blog2022 (1) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... Parties Mr. Choudhury Satyajit Mishra, Sr. Standing Counsel, Central Excise ORDER 1. The challenge in the present petition is to the order dated 16th June, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (CESTAT) in Stay Petition No.SP-70002 of 2013 arising out of Appeal No.Ex.AP-70029 of 2013. 2. The aforementioned application was filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. This Court passed an interim order in Misc. Case No.13319 of 2014 that "proceedings before the CESTAT shall be kept in abeyance inasmuch as no demand shall be made with regard to duty, interest and penalty amounting to Rs. 19,85,06,452/-, pursuant to order dated 07.11.2012 passed under Annexure-11." That interim order is continuing since then. In fact, the petition has been listed for the seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner's case is that he started manufacturing chewing tobacco and supplied it in the local market at Cuttack. Due to expansion of his business, he added other products like 'Sadapudia'. For that purpose, he purchased some used/old hand machine for packing tobacco. He established a unit in the name and style of M/s. Jai Ganesh Industries and started trial production. Later he started full-fledged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (221) ELT 7 (SC) is that financial hardship cannot be the only factor to be considered by the CESTAT while exercising the power under Section 35F of the CE Act. 11. The Punjab & Haryana High Court in Triveni Castings (P) Ltd. v. CESTAT 2011 (268) ELT 73 (P&H) held that the financial hardship of the Assessee has to be considered along with the need to protect the interests of the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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