TMI Blog1991 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1 lakh levied on them by the Collector of Central Excise, Madurai, the second respondent herein. 2. After considering the case of the petitioners, the Tribunal directed the petitioners to make a pre-deposit of a sum of Rs. 7 lakhs. The Tribunal has decided that the issue with regard to the levy of duty has to be gone into the main case and after taking into consideration the balance sheet of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Tribunal has to take into account the legality and financial position of the company and also see whether any prima facie case has been made out by the petitioner. In my view, the Tribunal is not right in determining the outstandings as per the balance sheet of the petitioners' company and then order making of pre-deposit. 5. Apart from that, as rightly contended by Mr. T.K. Sheshadri, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red on condition that the petitioners deposit a sum of Rs. 3 lakhs before the Tribunal to the credit of the appeal preferred by them within eight weeks from today. The Tribunal shall dispose of the appeal preferred by the petitioners in accordance with law and after affording reasonable opportunity to the petitioners to represent their case. 7. This writ petition is ordered on the above terms. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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