SHIIV SHANKAR PATEL MARKFED Vs. CCE, INDORE

JUDGEMENT

(1.) For hearing the present appeal M/s. Shive Shankar Patel is required to pre -deposit a sum of Rs.1 lakh imposed by way of penalty under Rule 209 -A of the Central Excise Rules, 1944. Shri A. Sinha, Advocate submits that the duty has been demanded not from Shri Shiv Shankar Patel but from M/s. Wintech Taparia Ltd. He submits that Shri Shiv Shankar Patel was the owner of the cold storage and was in no way concerned with the manufacturing activities which as alleged were undertaken by M/s. Wintech Taparia. Ltd. His submission is that Shri Shiv Shankar Patel is a man of small means and it would cause undue hardship if he is required to deposit full penalty amount. He prays for leniency.

(2.) Shri Rajeev Tandon, SDR submits that the facts have been detailed in the adjudication order and role of the present appellant had also been discussed in the said order. He prays for dismissal of the stay application.

(3.) As presently we are concerned with the disposal of the stay application filed by Shri Shiv Shankar Patel after going through the facts on record we direct the present appellant Shri Shiv Shankar of Marked Cold Storage, Scheme 59, Nai Sabji Mandi, Indore to pre -deposit a sum of Rs.25000/ - (Rupees twenty five thousand only) within a period of six weeks from today. On pre -depositing the above sum of Rs.25000/ - (Rupees twenty five thousand only) within a period of six weeks from today, the pre -deposit of the balance penalty amount shall stand waived and recovery stayed till the disposal of the appeal. The matter to come up for noting compliance and further orders on 1.6.2001. Dictated and pronounced in the open Court.