PANCH SHEEL UDYOG, JAMSHEDPUR Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The present matter has peculiar facts, in as much as, the writ petitioner sought exemption from condition of predeposit under Section 35F of the Central Excise Act, 1944 as well as under Section 83 of the Finance Act, 1994 for maintaining his appeal under the provisions of the Act of 1944. The petitioner's said prayer for grant of exemption from the condition of pre-deposit of the entire amount was considered by the Commissioner (Appeals), Central Excise and Service Tax, Ranchi without giving opportunity of hearing to the petitioner under assumption that no hearing of petitioner is required. The said Commissioner vide order dated 19.12.2011, directed, rather say, permitted the petitioner to deposit 50% of the confirmed demand amount so as to fulfill the condition of pre-deposit.

(3.) The petitioner, being aggrieved against the order of the Commissioner (Appeals), Central Excise and Service Tax, Ranchi, approached this Court by filing writ petitionbeing W.P.(T) No. 441 of 2012. Said writ petition was allowed by the Division Bench of this Court vide order dated 03.02.2012 and the order of the Commissioner (Appeals), Central Excise and Service Tax, Ranchi was set aside and the said authority was directed to pass fresh order after giving opportunity of hearing to the writ petitioner. The Commissioner (Appeals), Central Excise and Service Tax, Ranchi, after hearing the petitioner, vide impugned order dated 11.04.2012 withdrew that benefit which was given to the writ petitioner when he was not heard and directed the petitioner to deposit full demand amount. Therefore, if petitioner would not have got the opportunity of hearing, he would have to deposit 50% of the confirmed demand created by the impugned order which was under challenge before the appellate authority and when petitioner was given opportunity of hearing, he is directed to pay the entire amount of demand. The petitioner, therefore, is aggrieved against the subsequent order passed by the Commissioner (Appeals), Central Excise and Service Tax, Ranchi dated 11.04.2012.