TMI Blog2013 (6) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... der set aside - matter remanded back to tribunal for fresh consideration. - Custom Appeal No.- 813 of 2012 - - - Dated:- 12-12-2012 - R. K. Agrawal And Ram Surat Ram (Maurya),JJ. For the Petitioner : Gopa Verma,Pankaj Bhatia For the Respondent : S. P. Kesarwani, Sr. S. C. ORDER The present appeal has been filed under Section 130 of the Customs Act, 1962 (hereinafter referred to as the 'Act') against the order dated 12.10.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal'). whereby, the Tribunal had partly allowed the stay cum waiver application and directed the appellant to deposit Rs. 25 lakhs within a period of eight weeks. Deposit of the remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the Principles of Natural Justice on the ground that the learned Commissioner has failed to consider the re-testing of the sample as the report given by CRCL and Sri Ram Institute of Industrial Research are inconclusive in so far as the laboratories had not given the grade of Potassium Chloride and advised the Customs Authorities for ascertaining its end use before finalizing assessment. Further, the ground of challenge was that the goods in question could also be used as OWC and therefore, without ruling out the usage of the chemicals as OWC, the confirmation of charges is patently wrong and illegal. Apart from the merits of the case, the appellant had also stated in the stay application that it is in extreme liquidity crunch d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, submitted that the order passed by the Tribunal does not call for any interference. We have given our thoughtful consideration to various pleas raised by the counsel for the parties. In the stay application filed by the appellant along with the memo of appeal, a copy of which has been filed and forms part as Annexure 2 to the affidavit filed in support of the stay application, we find that paragraph 3 to 5 were the short grounds taken regarding the merits of the case which had not at all been adverted upon by the Tribunal. Further, paragraph 7 of the stay application stated about liquidity crunch which the appellant would face. This has also not been taken into consideration. We may mention here that the Tribunal was considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the law. The expression "undue hardship" has a wider connotation as it takes within its ambit the case where the assessee is asked to deposit the amount even if he is likely to exonerate from the total liability on disposal of his appeal. Dispensation of deposit should also be allowed where two views are possible. While considering the application for interim relief, the Court must examine all pros and cons involved in the case and further examine that in case recovery is not stayed, the right of appeal conferred by the legislature and refusal to exercise the discretionary power by the authority to stay/waive the pre-deposit condition, would be reduced to nugatory/illusory. Undoubtedly, the interest of the Revenue cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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