TMI Blog2010 (9) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that Shri Arshad Hidayatulla, Senior Advocate, is not able to appear today on account of his pre-occupation with some case before the Hon ble Bombay High Court. He seeks adjournment of hearing. 2. Learned JCDR opposes this prayer by submitting as far as possible on a day-to-day basis and to be disposed of on merits in accordance with law as directed by the Hon ble Kerala High Court in it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is a specific order of this Tribunal or the Hon ble High Court dispensing with pre-deposit. On a perusal of the records, we note that no such order dispensing with pre-deposit in this case was passed by this Bench at any stage of the appellate proceedings nor was any such order passed by the Hon ble High Court. It is true that an interim stay order was passed by this Bench pending decision on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so says that this Tribunal has the power to dispense with this requirement if the appellant shows that he/it has strong prima facie case on merits or that any direction for pre-deposit would put him/it to undue hardships. The appellant s application for this relief is pending and the same has got to be disposed of under Section 35F. The Hon ble High Court in the above judgment has impliedly permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant the prayer for adjournment of hearing, subject to the condition that the appellant shall pre-deposit an amount of Rs. 10,00,00,000/- (Rupees ten crores only) [out of the total amount of duty demanded being Rs. 186 crores] within a period of ten days. The hearing of the appeal will be held on 28-9-2010 subject to report of compliance. Issue by dasti. (Pronounced and dictated in open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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