SAMEER ISPAT Vs. CESTAT

JUDGEMENT

(1.) Heard Shri A.P. Mathur, learned Counsel for the petitioners and Ms. Aradhana Chauhan, learned Counsel for the Department.

(2.) The present writ petition has been filed against the order dated 5th October 2005 issued on 20th October 2005 by the Customs Excise and Service Tax Appellate Tribunal, New Delhi by which the Tribunal partly allowed the Waiver Application filed by the petitioner, not full waiver of the precondition of deposit of demand for the entertainment of appeal. The Tribunal by the impugned order has directed the petitioner to deposit a sum of Rs. 15 lakhs as against the out standing dues amounting to Rs. 56,06,662.00 besides the penalty.

(3.) Learned counsel for the petitioner within his vehemence at his command submitted that Tribunal committed illegality in not to granting full waiver. He submitted that the petitioner's unit is lying closed since 1997. The demand was raised and the duty was levied on the basis of certain documents recovered at the Dharamkanta. Those documents have no bearing to the production activities of the petitioner's unit. He further submitted that proper opportunity of hearing was not afforded by the Commissioner of Central Excise while deciding adjudication proceedings.