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2007 (9) TMI 274 - SUPREME COURT
Stay/Dispensation of pre-deposit - The Tribunal failed to take into consideration the limitation of its jurisdiction under Section 129E which emanates from the custody of the goods and as a part of the goods is in the custody of the Revenue and furthermore in view of the fact that the High Court instead of considering the question as to whether direction to deposit the amount would cause undue hardship or not has gone into the merit of the matter, the interest of justice would be subserved if the impugned judgments are set aside and the matter is remitted to the Tribunal for consideration of the matter afresh.