Paresh Shah Vs. Commissioner of Central Excise,

1. in its order, the tribunal had waived deposit of penalty imposed on shashikant rane. it records his submission that he was not given an opportunity of being heard before the commissioner. he had evidence of request made by him for adjournment of the hearing.2. it is contended before us that the same consideration would apply to this applicant. the tribunal had recorded his submission with regard to the absence of hearing along these lines. financial hardship is also pleaded on the ground that the applicant is earning a salary of rs 4000/- on which he has to support five persons, and has no assets. an affidavit in support is produced.3. the departmental representative contends that detailed order has been passed by the tribunal and that the financial hardship is only now being claimed.4. although the tribunal has recorded the submission of the applicant with regard to failure of natural justice, it has not given any prima facie finding in its order. prima facie the applicant's case appears to be on the same footing as that of rane and is now further supported by the claim of financial hardship.5. accordingly, we modify our earlier order and waive deposit of the penalty imposed on the applicant staying its recovery.