1985 (4) TMI 74

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..... ule. 2. In this case the petitioner filed an appeal and also filed an application for exemption from making payment of the amount of duty demanded pending disposal of the appeal which are required to be deposited under Section 35F of the Central Excises and Salt Act, 1944 before the Tribunal. The petitioner made out a case that there was accumulated loss of Rs. 65.64 lakhs as on April 30, 1984 an .....

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..... such power if prima facie there was no case made out in the appeal. Secondly, the Tribunal refused to take into consideration about the money lying in the hands of the Department which is refundable to the petitioner in terms of the order of this Court. That is a relevant factor because out of 10 lakhs payable by the petitioner as a condition precedent for entertaining the appeal about 8 lakhs ar .....

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..... better. It is a case where the Tribunal has proceeded in the matter mechanically and on technical ground. The Tribunal in granting exemption is bound to take into consideration the prima facie case made out by the petitioner as also the interests of the revenue which is substantially secured by the offer made out by the petitioner that the amount of Rupees eight lakhs refundable to the petitioner .....

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