PYLOFF PACKAGING PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Respondents waive service. By consent rule made returnable forthwith.

(2.) The challenge is to the order of the Commissioner of Central Excise (Appeals) directing pre-deposit of the entire amount of duty and 50% of the penalty within 15 days. Mr. Patel contended that the appellant authority failed to appreciate the contention of the petitioner that there was total violation of the principles of natural justice by the adjudicating authority. He contended that the adjudicating authority gave hearing only in respect of the show cause notice dated 2nd May, 1994 but while passing the order he covered all the 21 show cause notices. He relied upon the decision of the Supreme Court in the case of Sangfroid Remedies Ltd. v. Union of India, 1998 103 ELT 5. The learned Counsel also made a grievance that the submission made by the company regarding its financial difficulties was not properly appreciated by the authority. We find some merit in the submission of Mr. Patel. In our opinion, in the facts and circumstances of the case interest of justice would be served, if the petitioner is directed to deposit 25% of the amount of duty by way of pre-deposit. The impugned order of the Commissioner is stand modified to that extent. Petitioner is given eight weeks time to deposit the same amount.

(3.) Rule is made absolute in terms of the order mentioned above.