ACCEL TRANSMATIC LTD. Vs. THE JOINT COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX, THIRUVANANTHAPURAM AND ORS.

JUDGEMENT

(1.) THIS appeal is filed against Annexure -H order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore on an application of the appellant for waiver of pre -deposit of the customs duty demanded, against which the statutory appeal is filed before the Tribunal. By the impugned order, the Tribunal held that the appellant has failed to establish any merit in the appeal and also the case of financial hardship that was pleaded. On that basis the appellant was directed to deposit the duty demanded within six weeks. It is this order which is under challenge before us.

(2.) WE heard the learned counsel for the appellant and also the learned counsel appearing for the respondents.

(3.) IN the application filed by the appellant for waiver of pre -deposit, on an earlier occasion, the Tribunal had passed an order requiring the appellant to deposit the duty demanded and report compliance on 29.01.2015. The amount was not deposited and as there was no representation on behalf of the appellant on 29.01.2015, the case was dismissed. However, the order passed by the Tribunal requiring deposit of the duty demanded was set aside by this Court and taking note of the direction in the judgment to re -consider the order passed on the application for waiver of pre -deposit, the Tribunal restored the appeal to file and heard the application afresh. It is accordingly that Annexure -H order was passed which is impugned in this appeal.