TMI Blog1991 (4) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... showed that a sum of Rs. 2,34,000/- was shown under the column "sundry debtors" besides an entry showing a sum of Rs. 49,000/- as cash and bank balance due to the petitioner, the second respondent directed that the petitioner should make a pre-deposit of Rs. 2,50,000/- on or before 31-10-1990. It must be mentioned here that the Department had accepted the fact that the petitioner's Hosur Unit? was not working for a long time. It is stated that the petitioner has paid a sum of Rs. 1,00,000/- only and filed an application for modification on 31-10-1990. Without reference to the said application for a modification, the appeal itself was dismissed on 31-10-1990 on the ground that no amount had been paid. The petitioner thereupon filed an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re filed stay applications are entertained for the purpose of either staying fully or partially the orders of the first authority. But in this Act a special provision has been made that persons desirous of filing appeals should deposit the entire duty demanded by the order appealed against. Proviso to Section 35F of the Central Excises and Salt Act, 1944 reads as follows: "Provided that where in any particular case, the Collector (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Collector (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it had been closed. Therefore, I am of the opinion that the appeal of the petitioner should be taken for hearing and disposed of one way or the other. Ultimately if the petitioner fails in the petition, as to how it will pay the amount is a different matter; but pending disposal of the appeal, some consideration should be shown to the petitioner. In this view of the matter I hold that the second respondent has taken note of circumstances which are not totally relevant in dismissing the application for restoration. Accordingly, the impugned order is quashed and the appeal is directed to be restored and disposed of by the appropriate Bench without making any further demand from the petitioner as early as possible. If the appeal is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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