Customs, Excise and Gold Tribunal - Mumbai
Sanjay Founders Pvt. Ltd. vs Commissioner Of Central Excise on 9 September, 2005
ORDER T. Anjaneyulu, Member (J)
1. Heard both sides.
2. The appellants seek stay of the impugned order dated 19-4-2005 passed by the Commissioner of Central Excise (Appeals), Pune-II and grant of waiver of pre-deposit amount, pending disposal of the appeal.
3. In the above appeal, the duty confirmed is Rs.7,28,221.29 with a penalty of Rs.1,00,000/-.
4. It is an admitted fact that the appellants have made a pre-deposit of 50% of the duty amount confirmed before the Commissioner (Appeals). Therefore, according to the appellants, further 50% of the duty amount and penalty be waived pending disposal of the appeal, as it is normally being done.
5. The Id. JDR submits that the appellants have made a pre-deposit before the Commissioner (Appeals) and, who, after hearing the matter, disposed it off and that amount cannot be taken into consideration. Since the appellants are now before the Tribunal, we shall insist upon further pre-deposit amount for hearing the appeal.
6. This argument is some what strange and not sustainable. The proceedings are continuous one. The pre-deposit made by the appellants at one stage of proceedings be treated throughout the proceedings till it reaches finality. Therefore, for the purpose of Section 35F, 50% of pre-deposit made by the appellants would meet the ends of justice. Further pre-deposit is unwarranted.
7. In the facts and circumstances of the case, therefore, further pre-deposit is waived and its recovery is stayed. Application is disposed off in the above terms.
(Pronounced in Court)