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TMI Blog1995 (7) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Gold (Control) Appellate Tribunal, New Delhi passed on the waiver application under proviso to Section 35F of the Central Excises and Salt Act, 1944 filed in Appeal No. 396/94-NRB whereby the petitioner has been directed to deposit a sum of Rs. Five Lacs by way of penalty as imposed by the Collector of Central Excise, New Delhi. 2. I have heard Shri Sudhir Chandra, Senior Advocate app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks; whereas the petitioner has been directed to deposit a sum of Rs. 5 lacs out of Rs. Fifty lacs levied as penalty by the Collector, Central Excise. But this court in writ petition No. 725 of 1995, vide, order dated 25-5-1995 set aside the condition of pre-deposit of Rs. Two crore twenty lacs and directed the Tribunal to dispose of the petitioner's appeal as expeditiously as possible and conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 1995 (80 E.L.T. 778 (All.)] between Kanpur Cigarettes (P) Ltd. v. Collector of Central Excise and Others and I find that this Court has also considered the question of hardship so far as it relates to Kanpur Cigarettes (P) Ltd. and has opined that considering the strong prima facie case of hardship faced by Kanpur Cigarettes (P) Ltd. the Tribunal should have waived the condition of pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip for complying with the condition of pre-deposit of Rs. Five lacs. The learned counsel for the petitioner informs that the petitioner had submitted all the necessary material on the questions along with the application for waiver of the pre-deposit. In these circumstances, this Court considers proper to issue necessary directions to the learned Tribunal for considering the waiver application of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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