9911796707
TMI Blog1999 (7) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals), Customs and Central Excise, Ghaziabad whereby on an application moved by the petitioner under the proviso to Section 35F of the Central Excise Act, 1944 for dispensing with the condition of pre-deposit of adjudicated dues, the Commissioner directed the petitioner to deposit Rs. 22 lacs only. The petitioner also challenges the letter of the Superintendent (Appeals) dated 9-6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an amount of Rs. 43,61,276.00 as he came to the conclusion that the petitioner was not entitled to exemption as the petitioner had not complied with the requisite procedure i.e. CT-2. It is against the said order that the petitioner has preferred an appeal before the Commissioner and applied for dispensing with the condition of pre-deposit inter alia on the ground of financial difficulty. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dised merely because the appellate authority thinks that the prima facie the respondent has a better case. In my view, looking to the financial condition of the petitioner, the requirement of a pre-deposit of Rs. 22 lacs would place an unbearable burden on the petitioner. In my view, a pre-deposit of Rs. 5 lacs would meet the ends of justice by enabling the petitioner to contest its appeal on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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