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1987 (8) TMI 109

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..... under Article 226 of the Constitution of India which was disposed of by us on 22nd May, 1987 [1987 (31) E.L.T. 883 (All.)]. The grievance of the petitioner was that the petitioner's plea for dispensing with the requirement of deposit of duty etc. of a precondition for consideration of the appeal filed by the petitioner against the order made by the Collector, Central Excise, had been considered in .....

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..... however, directed that the petitioner should deposit a sum of Rupees One Lakh in cash towards the demand raised against him. The petitioner has again approached this court in the present writ petition. The grievance of the petitioner is that inspite of specific direction of this court the Tribunal has failed to record even prima-facie conclusion about the plea raised on its behalf and the demand .....

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..... aken only after a proper scrutiny and analysis of the provisions. The Tribunal has at this stage, to take into account the financial hardship besides the prima-facie case.........." Then the Tribunal proceeded to examine the question of hardship and came to the conclusion that the material produced before it, the petitioner appellant before the Tribunal, had failed to impel it to take the view th .....

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