9911796707
TMI Blog1999 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... se Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/1196/98-B1 by which the Tribunal in exercise of powers under the proviso to Section 35F of the Central Excise Act, 1944 directed the petitioner to deposit Rs. 3.5 lacs out of the adjudicated dues of Rs. 7,23,116/- and waived the demand for the balance. 2.I have heard Shri A.P. Mathur, learned Counsel for the petitioner and Sri Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-rule (2) of Rule 96ZP contains the detailed conditions on the fulfilment of which the Commissioner of Central Excise has to pass an order of abatement. 5.The disputed demand is for the period 12-11-1997 onwards. The petitioner had intimated to the Asstt. Commissioner, Central Excise by a letter dated (sic)-11-1997 that they are closing the Unit for urgent repairs and will inform when the Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the proviso that the petitioner has moved an application before the Appellate Tribunal and the impugned order has been passed. The Tribunal has observed that the merits of the matter are contentious and require detailed examination at the time of hearing of the appeal. It is also mentioned that the applicants have not made out a strong prima facie case for waiver. 7.The learned Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the matter is contentious which means that on merits, the petitioner has an arguable case. Regarding the financial hardship, no doubt the petitioner has not specifically alleged before the Tribunal that it is in the adverse financial circumstances. In the writ petition also, it is not so averred but the fact remains that the petitioner's mill has stopped production and does not seem to have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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