Page 141 - ELT_1st September 2020_Vol 373_Part 5

2020 ] TEXPLAS INDIA P. LTD. v. COMMR. OF CUS., INTERNATIONAL CONTAINER DEPOT 579

2020 (373) E.L.T. 579 (Uttarakhand)
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
Ravi Malimath, ACJ. and Narayan Singh Dhanik, J.
TEXPLAS INDIA P. LTD.
Versus
COMMR. OF CUS., INTERNATIONAL CONTAINER DEPOT
Central Excise Appeal No. 4 of 2013, decided on 6-8-2020
1
Stay/Dispensation of pre-deposit - Quantum of pre-deposit - Financial
hardship - Non-functioning of assessee not in dispute and appellant also sus-
tained various other losses - Appellant if directed to make pre-deposit of
` 40,00,000, it would amount to undue hardship - Offer made by appellant, for
payment of ` 5,00,000 within a period of five months, requires to be accepted
and would also amount to protecting the interest of the Revenue - CESTAT to
proceed in the disposal of the Appeal after such amount has been deposited -
Section 129E of Customs Act, 1962 as it existed prior to its amendment on 1-10-
2014. [paras 7, 8, 9]
Appeal partly allowed
REPRESENTED BY : Shri Pulak Raj Mullick, Counsel, for the Appellant.
Shri Shobhit Saharia, Counsel, for the Respondent.
[Order per : Ravi Malimath, ACJ. (Oral)]. - Aggrieved by the order
passed by the CESTAT, New Delhi in C/S/2047/2011 in C/347/2011 and batch
dated 30-4-2013 in directing the appellant to pay a sum of Rs. 40,00,000/- as pre-
deposit, the appellant has filed the instant appeal.
2. Shri Pulak Raj Mullick, Learned Counsel for the appellant, contends
that the demand made on the appellant was of the sum of Rs. 1,48,42,255/-.
Learned Counsel contends that, since the year 2017-18, there has been no produc-
tion, and that there are various liabilities on the appellant. It is contended that
the appellant is not in a position to make the pre-deposit of Rs. 40,00,000/-. He,
therefore, pleads that the provision of law, as applicable to the appellant, prior to
the substituted Act 25 of 2014, reads as follows :-
“129E. Deposit, pending appeal, of duty and interest demanded or
penalty levied. - Where in any appeal under this Chapter, the decision or
order appealed against relates to any duty in interest demanded in respect
of goods which are not under the control of the customs authorities or any
penalty levied under this Act, the person desirous of appealing against such
decision or order shall, pending the appeal, deposit with the proper officer
the duty in interest demanded or the penalty levied :
Provided that where in any particular case the Commissioner (Ap-
peals) or the Appellate Tribunal is of opinion that the deposit of duty and
interest demanded or penalty levied would cause undue hardship to such
person, the Commissioner (Appeals) or, as the case may be, the Appellate
Tribunal may dispense with such deposit subject to such conditions as he or
it may deem fit to impose so as to safeguard the interests of revenue :

________________________________________________________________________
1 On appeal Order dated 30-4-2013 in Appeal No. C/347/2011 by CESTAT, New Delhi.
EXCISE LAW TIMES  1st September 2020  141