RAJINDER KUMAR MITTAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal impugns the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, Delhi (Tribunal, for short) dated 26th August, 2014 disposing of the applications for waiver of pre-deposit filed by M/s Parveen Tobacco Co. Pvt. Ltd., and its directors, Rajinder Kumar Mittal and Parveen Kumar. No specific direction for the pre-deposit has been made in the case of the directors, but they would possibly suffer adverse consequences in case of failure by the company, M/s Parveen Tobacco Co. Pvt. Ltd., to make the pre-deposit of 50% of the duty liability.

(2.) Having heard counsel for the parties, we are inclined to frame the following substantial question of law:-

(3.) As a short issue arises for consideration, with the consent of the parties, we are taking up the appeals for hearing today itself.