1997 (5) TMI 62

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..... 9th March, 1997 passed by the Custom, Exicse & Gold (Control) Appellate Tribunal, New Delhi in exercise of powers under the proviso to Section 35F of the Central Excises and Salt Act, 1944 (hereinafter referred to as `the act') directing the appellant to make a pre-deposit of Rs. 2,50,000/-. 2. No counter affidavit has been filed. 3. I have heard Sri Rajesh Kumar, learned Counsel for the petitio .....

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..... however, authorises the appellate authority to dispense with such deposit if it is of the opinion that the deposit of duty demanded would cause undue hardship to such person. The Tribunal in the impunged order has observed as under :- "15. We have considered the above submissions. We observe that this appears to be a case of difference of opinion on the excisability and dutiability between two se .....

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..... ffer hardship if it is required to deposit the amount of duty demanded. 6. The writ petition is, accordingly, allowed and the impugned order dated 19-3-1997 is quashed and it is ordered that the petitioner i.e. the appellant before the Tribunal is exempted from making any deposit under Section 35F of the Act in Appeal No. E-266/97-C. The parties will bear their own costs.  
Case laws, D .....

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