TMI Blog2006 (11) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... in, Ms. Pratibha Jain, Puneet Jain and U.N. Goyal, Advocates, for the appellants. Order per Arijit Pasayat, J.: Leave granted. 2. Challenge in these appeals is to the order passed by the Allahabad High Court dismissing the writ petitions filed by the appellants who had filed the writ petitions questioning correctness of the order passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (in short the 'Tribunal') dealing with the applications filed for staying recovery of duty and penalty imposed pending disposal of the appeals before the Tribunal. Allegations against the appellants were to the effect that they were removing excisable goods clandestinely without payment of duty and without raising Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases, we direct the applicant to pre-deposit the following amounts within eight weeks under Section 35F of the Central Excise Act (1) M/s BAPL and M/s. BVL are directed to pre-deposit twenty-five percent of the duty demanded from them: (2) The other applicants are directed to pre-deposit twenty- five percent of the penalties imposed on them . 4 . Questioning correctness of the order passed by the tribunal, writ petitions were filed. By the impugned orders, the High Court directed extension of time to comply with the Tribunal's order. However, the prayer for dispensation of deposit was rejected. 5. Learned counsel for the appellants submitted that demands raised will not stand the test of appeal as correct legal and factua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of universal application in such matters and the order has to be passed keeping in view the factual scenario involved. Merely because this Court has indicated the principles that does not give a license to the forum/authority to pass an order which cannot be sustained on the touchstone of fairness, legality and public interest. Where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizens' faith in the impartiality of public administration, interim relief can be given. 9 it has become an unfortunate trend to casually dispose of stay applications by referring to decisions in siliguri Municipality Dunlop India cases (supra) without analyzing factual scenario involved in a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration of undue hardship aspect and imposition of conditions to safe-guard the interest of Revenue have to be kept in view. 12 . As noted above there are two important expressions in Section 35(F). One is undue hardship. This is a matter within the special knowledge of the applicant for waiver and has to be established by him. A mere assertion about undue hardship would not be sufficient. It was noted by this Court in S. Vasudeva v. State of Karnataka and Ors. (AIR 1994 SC 923) that under Indian conditions expression Undue hardship is normally related to economic hardship. Undue which means something which is not merited by the conduct of the claimant, or is very much disproportionate to it. Undue hardship is caused when the har ..... X X X X Extracts X X X X X X X X Extracts X X X X
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