TRIVENI CASTINGS P. LTD. Vs. CESTAT

JUDGEMENT

(1.) THIS petition seeks quashing of order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 10 -11 -2010 declining complete waiver of requirement of pre -deposit for hearing of appeal under the Central Excise Act, 1944 and instead granting partial waiver in following terms:

(2.) WE have heard learned Counsel for the Petitioners.

(3.) WE are unable to accept the submissions. The adjudicating authority has considered all the aspects of the matter and recorded a firm finding that Petitioners availed CENVAT credit on fake invoices. The said findings are yet to be gone into by the Tribunal. The Tribunal has not found prima -facie case on merits or on the aspect of financial hardship. In the facts and circumstances of the case, partial waiver has been granted to the Petitioners. Mere fact that earlier complete waiver was granted and matter was remanded cannot by itself a ground to grant complete waiver. After remand, issues on which remand was made have been decided against the Petitioner.