{"id":152152,"date":"2004-11-01T00:00:00","date_gmt":"2004-10-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004"},"modified":"2016-02-25T14:40:21","modified_gmt":"2016-02-25T09:10:21","slug":"integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004","title":{"rendered":"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 115 (2004) DLT 163, 2005 (79) DRJ 36<\/div>\n<div class=\"doc_author\">Author: B Patel<\/div>\n<div class=\"doc_bench\">Bench: B Patel, B D Ahmed<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>B.C. Patel, C.J. <\/p>\n<p>1. A show cause notice was issued to the petitioner and ultimately the adjudicating authority vide order dated 28.05.2004 held that the assessed is liable to pay certain amounts, as indicated in the order, the total of which comes to about Rs. 90 lakhs, including duty and penalty. Against the said order of the adjudicating authority, an appeal was preferred and Along with it an application for waiver of pre-deposit under Section 35F of the Central Excise Act, 1944 (hereinafter referred to as &#8216;the Act&#8217;) is also made. The Commissioner of Central Excise, Appeals, Delhi-II vide order No. 18\/2004, dated 24.08.2004, a copy of which is produced at Annexure P-1 at page 24, inter alia, observed that &#8221;the appellants have not pleaded for any financial hardship&#8221; an ultimately held that the appellant company shall make a pre-deposit of Rs. 30 lakhs recoverable from them and compliance report was ordered to be produced within 30 days. It was observed that if there was non-compliance, the appeal shall be dismissed. It is against this order that the present petition is preferred.\n<\/p>\n<p>2. Our attention is invited to the application submitted before the Commissioner (Appeals) wherein it is specifically stated on oath as under:-\n<\/p>\n<p> &#8220;IV. That, the applicant is financially also not in a position to pre-deposit of the duty demanded. A Copy of the appellant&#8217;s latest audited balance sheet as on 31.03.2003 is annexed herewith as Annexure M\/1. A perusal of the same will reveal that, the appellant is not in a sound financial position to pre-deposit the amount of duty and penalty, confirmed by the Learned Ad.C.&#8221;\n<\/p>\n<p>3. It is clear that in view of this specific statement, the observations made by the learned Commissioner that the appellant have not pleaded for any financial hardship, is incorrect.\n<\/p>\n<p>4. In view of this, we direct the Commissioner to re-examine the matter and pass the order in accordance with law. It will be open for the learned Commissioner to call for such other information and above all, the balance sheet which is produced on record to satisfy himself\/herself as to whether the case pleaded for financial hardship is just and proper or not.\n<\/p>\n<p>With these directions, the writ petition is disposed of.\n<\/p>\n<p>Direct Service (dusty).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004 Equivalent citations: 115 (2004) DLT 163, 2005 (79) DRJ 36 Author: B Patel Bench: B Patel, B D Ahmed JUDGMENT B.C. Patel, C.J. 1. A show cause notice was issued to the petitioner and ultimately the adjudicating authority vide [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-152152","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2004-10-31T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-02-25T09:10:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004\",\"datePublished\":\"2004-10-31T18:30:00+00:00\",\"dateModified\":\"2016-02-25T09:10:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004\"},\"wordCount\":407,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Delhi High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004\",\"name\":\"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2004-10-31T18:30:00+00:00\",\"dateModified\":\"2016-02-25T09:10:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004","og_locale":"en_US","og_type":"article","og_title":"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2004-10-31T18:30:00+00:00","article_modified_time":"2016-02-25T09:10:21+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004","datePublished":"2004-10-31T18:30:00+00:00","dateModified":"2016-02-25T09:10:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004"},"wordCount":407,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Delhi High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004","url":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004","name":"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2004-10-31T18:30:00+00:00","dateModified":"2016-02-25T09:10:21+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/integ-electronics-vs-union-of-india-uoi-and-ors-on-1-november-2004#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Integ Electronics vs Union Of India (Uoi) And Ors. on 1 November, 2004"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/152152","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=152152"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/152152\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=152152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=152152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=152152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}