9911796707
TMI Blog2000 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... etition is taken up for disposal. This petition is directed against the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (in short Tribunal) while dealing with a prayer for waiver of pre-deposit of duty amounting to Rs. 30,32,433/- and penalty amounting to Rs. 30,32,433/- levied under the Central Excise Act, 1944 (in short the Act). 2. Background in which the levy was ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson who was named as the repairer of the generator set was not found. As disclosed by petitioner, statement of some other person was also recorded who stated that he had not repaired any generator set of the unit concerned and no generator set was available with him for repair. When the gas station was contacted, it was stated that diesel was not purchased or given on credit as claimed by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led before the Tribunal and as indicated above prayer was made for waiver of the condition relating to pre-deposit. Tribunal considered the materials and held that petitioner has not been able to make a prima facie case for waiver of pre-deposit of duty and penalty and also there was no material placed to indicate any financial hardship. However, petitioner was directed to deposit a sum of Rs. 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been used were never utilised and there was no manufacture or final product and the terms of Modvat were being misused and credit have been fraudulently availed. 4. We have considered the rival submissions. We find that Tribunal has elaborately dealt with the rival stands to conclude that a prima facie case for waiver of pre-deposit was not made out. We are in agreement with the view expressed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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