TMI Blog2009 (1) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah i/b. M/s. PDS Legal for petitioners. Mr. R.V. Desai, senior Advocate with Rajinder Kumar for respondents. JUDGMENT SMT. RANJANA DESAI, J. - Rule. Rule made returnable forthwith. 2. Learned counsel for the respondents waive service. By consent of the parties, matter is taken up for final hearing forthwith. 3. The petitioners are an ex-servicemen company incorporated under the Companies Act, 1956. The petitioners and similar other companies are incorporated pursuant to a Memorandum of Understanding entered into with the Ministry of Energy and the Ministry of Defence. The shares of the petitioners are held by war widows and disabled soldiers. 4. In the present petition filed under 226 of the Constitution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioners. He drew our attention to the order passed in Application No.ST/S/914/08 in Appeal ST/116/08 dated 29/7/2008 passed by the tribunal in SSV Coal Carriers Pvt. Ltd. V/s. Commissioner of Central Excise, Nagpur and contended that in that case in some what similar situation, the tribunal has ordered full waiver of predeposit of the amount in question and stayed recovery pending the appeal. Learned counsel submitted that the petitioners have a strong prima facie case. He drew our attention to the judgment of the tribunal in Sainik Mining Allied Services Ltd. V/s. Commr. of C. Ex., Cus. S.T., BBSR 2008 (9) S.T.R. 531 (Tri.- Kolkata), wherein the tribunal has considered the question involved in the instant case and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of revenue . Therefore, while dealing with such matters, the Court is required to consider undue hardship of a person and safeguarding the interest of revenue. Learned counsel further pointed out that the Supreme Court also observed that the question of undue hardship is within the special knowledge of the applicant for waiver and has to be established by him and that undue hardship is caused when the hardship is not warranted by the circumstances. Learned counsel submitted that the petitioners have failed to establish undue hardship and, therefore, the application has been rightly rejected by the tribunal. 8. It is not possible for us to agree with Mr. Desai. It is pertinent to note that in similar fact situation in SSV Coat Carrie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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