TANISHQ ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE (APPEALS)

JUDGEMENT

(1.) C.M. 4136/2013: Exemption is allowed subject to all just exceptions. The application is disposed of.

(2.) This writ petition is directed against the order passed under Sec. 35F of the Central Excise Act, 1944 by the Commissioner of Central Excise (Appeals), Delhi -I, New Delhi. The relevant period in this writ petition is 1 -5 -2011 to 16 -5 -2011. The only point that has been urged by the learned counsel for the petitioner is that while the Commissioner of Central Excise (Appeals) has given part relief to the petitioner, the question of financial hardship had not been considered and if it had to be so considered, the petitioner would have been entitled to complete waiver of the amount.

(3.) The duty demanded was as per the order -in -original was Rs. 12.50 lakhs and the penalty amount was also of Rs. 12.50 lakhs. What the Commissioner of Central Excise (Appeals) had done is to have required the pre -deposit of a sum of Rs. 3,12,500/ - by 31 -3 -2013 and on the deposit of the said amount the remaining dues were waived till the final disposal of the appeal before the Commissioner of Central Excise (Appeals).