9911796707
TMI Blog2005 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ane, Adv. waives notice on behalf of the respondents. 2.By way of present petition, the petitioner has prayed for quashing and setting aside the order dated 27th January, 2004 passed by respondent No. 2 and for directions to respondent No. 2 to waive the condition of pre-deposit of amount of duty and penalty. 3.This is the second round of litigation before this Court. The facts, in brief, givi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 472 of 2003. This Court vide judgment and order dated 16th December, 2003 allowed the said writ petition. In the said writ petition, this Court directed the respondent No. 2 to take into consideration the fact that the petitioner was already before the B.I.F.R. as the petitioner was passing through difficult financial phase. This Court had specifically observed that the fact that the petitioner-Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Delhi - 2001 (129) E.L.T. 159 (Tri. - Del.) that a Company being a sick unit under the BIFR is entitled to waiver of pre-deposit of the duty demanded. 6.Mr. Gulhane, learned Counsel appearing on behalf of the respondents, on the contrary submitted that respondent No. 2 has taken into consideration the financial hardship faced by the petitioner-Company and therefore, reduced the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal cited supra, the petitioner is entitled to waiver of the condition of pre-deposit of the duty demanded for deciding his appeal. 8.We, therefore, quash and set aside the impugned order and hold that the petitioner is entitled to wavier of condition of pre-deposit of the duty demanded for hearing of its appeal. Respondent No. 2 shall hear the appeal of the petitioner within a period of thr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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