TMI Blog2014 (7) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner were taken into account, and they were dealt with extensively. From the order, it does not appear that the ground of financial incapacity or inability was not dealt with by the Tribunal, obviously because it was not pressed. The discussion was undertaken mostly on the contentions, touching upon the legality, or prima facie case. - order dated 09-01-2014, passed in C.E.A.No.48 of 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, the respondent confirmed the remand of two amounts, namely ₹ 3,87,51,793/- and ₹ 28,94,07,221/-, apart from appropriation of a sum of ₹ 44,45,277/- and penalty of ₹ 32,81,59,014/-. After referring to the various developments that have taken place till the filing of Central Excise Appeal No.48 of 2013, and the contentions of the parties, we allowed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the petitioner pleaded the grounds of financial difficulty in making the pre-deposit, the same was not taken into account by the Tribunal. Reliance is placed upon the judgment of the Supreme Court in State of Haryana v. M/s Maruti Udyog Ltd and others. We did not undertake any final adjudication, and after giving reasons within the permissible limits of brevity, we allowed the appeal in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted for the first time by the High Court, or the Supreme Court, unless it was dealt with by the Tribunal itself. A perusal of the order passed by the Tribunal discloses that several contentions urged on behalf of the petitioner were taken into account, and they were dealt with extensively. From the order, it does not appear that the ground of financial incapacity or inability was not dealt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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