HOTLINE TELETUBE AND COMPONENTS LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) PRAYER in this petition is for quashment of order dated 11.04.2012 passed by the appellate authority of the respondents whereby the application for review of the order dated 01.02.2012 was dismissed. Undisputedly the petitioner was directed to pay sum of Rs.15,92,000/ -on account of certain liabilities against which an appeal was filed alongwith an application with prayer to exempt from depositing the amount due. The application was disposed of vide order dated 01.02.2012 whereby petitioner was directed to deposit the amount of Rs.10 Lacs within six weeks. Thereafter review application was filed wherein validity of the order was challenged alleging that the petitioner be exempted but that application was dismissed, hence this appeal. The relevant section of the Central Excise Act, 1944 reads as under: -

(2.) THE proviso empowers the appellate Tribunal to exempt the appellant from depositing the amount provided the appellate Tribunal is of the opinion that the amount demanded or penalty levied would not cause undue hardship to the appellant.

(3.) MISS Anuradha Singh, learned counsel for the respondents submits that the original order dated 01.02.2012 was passed by the appellate Tribunal whereby the appellant was given time to deposit amount and that order has not been challenged and the order dated 13.04.2012 is an order of the review. Since there was no mistake apparent on the face of the record, therefore, the appeal of the appellant be dismissed.