1987 (2) TMI 68

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..... e learned Customs Excise and Gold (Control) Appellate Tribunal, New Delhi, directed the petitioner to deposit 50 percent of the sum demanded as a pre-condition before hearing of the appeal by a particular date. 2. It specifically mentioned in the impugned order that the Tribunal need not go into the question of prima facie nature of the case of the appellant. To say the least, this approach is t .....

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..... the Tribunal to hear the appeal on merits without pre-condition. We are particularly allowing the petitioner to have the appeal heard without any pre-condition because the petitioner is a subsidiary wholly owned by the U.P. State Corporation. The alleged supply by the appellant was also being made by the appellant petitioner to the departments of the Government only. Prima facie there could be no .....

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