9911796707
TMI Blog2022 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... plication need not be entertained - It appears that the present writ-application has been filed only with a view to overcome the 10% of the pre-deposit. According to Mr. Dave, his client is an ordinary man and would not be in a position to even deposit ₹ 4,00,000/- towards 10% of the total demand. It is always open for the writ-applicant to prefer an appropriate application before the appellate authority with a prayer that the condition precedent of 10% of pre-deposit may be waived. If any such application is filed, the appellate authority shall look into all the relevant aspects of the matter including the entire background of the writ-applicant and take an appropriate decision on such application. It is kept open for the writ-app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asion of duty came to be earned earthed. The grievance redressed by the writ-applicants is that instead of rewarding him, the Department has gone to the extent of holding the writ-applicants liable for such evasion by virtue of the impugned order passed by the Commissioner, CGST CEX, Gandhinagar . The operative part of the impugned order passed by the Commissioner reads thus:- ORDER (i) I order to recover the evaded Central Excise duty amounting to ₹ 2,54,31,130/- [Rupees Two Crore Fifty Four lakh thirty one thousand one hundred thirty only], leviable on clandestine clearances of finished excise-able goods viz.M.S. Pipe and M.S. Sheet totally weighing 5066.85MT valued at ₹ 20,55,92,539/- during the period from 08.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd., A-802, Nirman Complex, Opp. Havmor Restaurant, Navrangpura, Ahmedabad under sub-rule 1 of Rule 26 of Central Excise Rules, 2002. (viii) I impose a penalty of ₹ 25,00,000/- [Rs.Twenty Five Lakhs Only] on M/s. Pankaj company, Opp. Aastha Complex, Mal Godown, Mehsana-384002 under sub-rule 1 of Rule 26 of Central Excise Rules, 2002. (ix) I impose a penalty of ₹ 25,00,000/- [Rs.Twenty Five Lakhs Only] on M/s. Kishan Pipe Steel, B/h. Godrej Warehouse, Opp. Navkar Petrol Pump, Navrangpura, Sarkhej, Ahmedabad under sub-rule 1 of Rule 26 of Central Excise Rules, 2002. (x) I impose a penalty of ₹ 25,00,000/- [Rs.Twenty Five Lakhs Only] on M/s. Tanuj Company, Near App Ki Pasand Hotel, Opp. Gujarat E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. According to Mr. Dave, his client is an ordinary man and would not be in a position to even deposit ₹ 4,00,000/- [Rs. Four Lakh Only] towards 10% of the total demand. It is always open for the writ-applicant to prefer an appropriate application before the appellate authority with a prayer that the condition precedent of 10% of pre-deposit may be waived. If any such application is filed, the appellate authority shall look into all the relevant aspects of the matter including the entire background of the writ-applicant and take an appropriate decision on such application. 7. So far as the issue of reward is concerned, we keep it open for the writ-applicant to challenge the same once there is a final adjudication as regards his lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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