M/S. Ipinit Vanaspati LTD., Cuttack vs. The Principal Commissioner, GST And Central Excise, Bbsr

Challenging the order dated 10.03.2025 under Annexure-1 passed in Diary Appeal No.75987 of 2024 by the learned Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, wherein and whereby Miscellaneous Application No.75161 of 2025 stood dismissed on the ground of lacking merit in waiver of pre-deposit of amount of Rs.18,00,000/-, the Petitioner has approached this Court by way of filing this writ petition invoking extraordinary juri iction under Articles 226 & 227 of the Constitution of India.

Learned counsel for the Petitioner submitted that actual “hardship” as required to be considered under Section 35F of the Central Excise Act, 1994 has not been given due consideration and has not found favour with. The learned Tribunal has not appreciated the fact that the petitioner was sick unit since 1996 under the Sick Industrial Companies (Special Provision) Act, 1985. 4. To show bona fide, the Petitioner has furnished Bank draft showing an amount which is 7.5% of the duty demanded which is in connection with satisfaction of pre-deposit requirement for maintaining appeal.

Mr. Tushar Kanti Satpathy, learned Senior Standing Counsel raised objection that the said amount was required to be made online.

Considered the submissions made by the learned counsel for the parties and after taking note of bona fide of the petitioner to pursue remedy before the learned Tribunal, as it furnished copy of demand draft by way of memo, this Court is feel persuaded to set aside the order dated 10.03.2025 under Annexure-1 passed in Diary Appeal No.75987 of 2024 by the learned Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata and direct the petitioner to deposit as required under the statute. On such compliance being made by the petitioner, the learned Tribunal shall proceed with the matter in accordance with law.

For availing opportunity of hearing, the petitioner may appear before the learned Tribunal with the copy of this Order within a week from today.

As a consequence of above observations made and directions issued, the writ petition stands disposed of, but in the circumstances there shall be no order as to costs.

As a result of the disposal of the writ petition, all pending interlocutory applications, if any, shall stand disposed of.