K.BHASKARAN Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD Mr.K.Jayachandran, learned counsel for the petitioner, Mr.M.Santhanaraman, learned Senior Central Government Standing Counsel for the respondents in W.P.No.2797 of 2013 and Mr.K.A.Ravindranath, learned Central Government Standing Counsel for the respondents in W.P.No.2798 of 2013.

(2.) IN both the Writ Petitions, pre-deposit-cum-appeal order in Nos.6 and 7 of 2013 (M-ST (PD) in A.Nos.395 and 396 of 2012 (M-ST), passed by the first respondent-Commissioner of Central Excise (Appeals) have been challenged, seeking to quash the same as unlawful and unsustainable, with a further direction to the first respondent to dispose of Appeal Nos.395 and 396 of 2012 (M-ST) on merits without insisting on any pre-deposit of the amounts demanded in order in Original Nos.2 and 3 of 2012, dated 10.1.2012 made by the second respondent.

(3.) ON the other hand, learned counsel for the respondents-Revenue submitted that if any person is aggrieved by the order of the original authority, on appeal, it is mandatory to pre-deposit the amount as per the provisions of the Finance Act or the Central Excise Act as the case may be, and in case there is any hardship, it is for the authority concerned to look into the same. In the instant case, the first respondent has taken a lenient view to bring down the pre-deposit to the extent of 19% only.