M/S Smart Builders Lucknow Thru. ... vs Commissioner Central Excise & ...
2012 Latest Caselaw 5353 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 27
 

 
Case :- CENTRAL EXCISE APPEAL No. - 19 of 2012
 

 
Petitioner :- M/S Smart Builders Lucknow Thru. Its Partner Ajai Bahal
 
Respondent :- Commissioner Central Excise & Service Tax, Lucknow
 
Petitioner Counsel :- Dr. R.S. Pande
 
Respondent Counsel :- Rajesh Singh Chauhan
 

 
Hon'ble Devi Prasad Singh,J.

Hon'ble Arvind Kumar Tripathi (II),J.

Heard learned counsel for the parties.

The present appeal has been preferred against the judgment of the tribunal with regard to waiver under Section 35F of the Central Excise Act.

Learned counsel for the appellant submits that the Tribunal, while recording finding, has not applied mind to the facts and circumstances of the present case and 100 per cent waiver has been granted to the appellant.

On the other hand, learned counsel for the respondent submits that 85 per cent waiver has been granted by the appellate tribunal and order for deposition of 15 per cent of the amount has been made.

Learned counsel for the appellant has invited attention to this Court towards a judgement and order dated 2.5.2012 passed in Central Excise Appeal No. 13 of 2012 whereby a Division Bench of this Court, one of us was a Member (Hon. Justice Devi Prasad Singh) held that satisfaction recorded by the Tribunal ordinarily should not be interfered and so far as merit of the case is concerned that cannot be looked into by this Court. However, a Division Bench of this Court had granted relaxation.

After hearing learned counsel for the parties, we permit the appellant to make a deposit of Rs. 1,50,000/-(One lac fifty thousands only) before the Tribunal and remaining 1,50,000/- (One lac fifty thousands only) the appellant may provide bank guarantee to the satisfaction of the assessing authority within a period of one week from the date of receipt of a certified copy of this order, which shall be subject to order passed in the pending appeal. Subject to fulfillment of conditions aforesaid within a week, the appellate authority shall decide the appeal in accordance with law expeditiously.

Subject to aforesaid directions, the appeals are finally disposed of.

Order Date :- 30.10.2012

Madhu