TMI Blog2014 (9) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... Court finds that the consideration for the said application is different and, therefore, the said order cannot be linked to the order passed on confirmation of the demand. Furthermore the consideration for application seeking waiver of the pre-condition deposit is well recognized, as in such case the authorities must record their satisfaction relating to the undue hardship and while doing so shall also take into account the interest of the Revenue. Tribunal has proceeded to decide the matter extraneously without recording any satisfaction relating to the existence of a prima facie case, irreparable loss and injury, balance of convenience and inconvenience and undue hardship, which are some of the illustrative ingredients for considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While deciding the application seeking waiver of the pre-deposit, the Tribunal has proceeded to dispose of the same by recording its satisfaction that once an application for remission of duty is rejected, the said order including its findings become final and, therefore, held that no prima facie case is made out. 6. From the recording made by the Tribunal relating to the submissions advanced by the respective parties, it appears that the petitioner took a specific plea that the order passed on an application for remission of duty and the order passed on confirmation of the demand is different, separate, distinct and cannot be mingled. 7. The Tribunal, as recorded earlier, has simply proceeded on the basis that the findings made in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself has recorded the submissions made by the petitioner, which on meaningful reading relates to the undue hardship and there was a specific stand of the petitioner that the order passed on an application for remission of duty have no nexus to the present proceeding before this Court. 12. This Court, therefore, finds that the Tribunal has proceeded to decide the matter extraneously without recording any satisfaction relating to the existence of a prima facie case, irreparable loss and injury, balance of convenience and inconvenience and undue hardship, which are some of the illustrative ingredients for consideration of the said application. 13. The order impugned is, therefore, quashed and set aside and the matter is remitted back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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