1997 (2) TMI 141

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..... achandran, learned Additional Central Government Standing Counsel for the Central Excise Department has taken notice for the respondents. As the appeal lies in a narrow compass, it is admitted and heard for final disposal. 2. The appeal is preferred against the order dated 6-2-1997 passed by the learned single Judge, rejecting W.P. 1412 of 1997 and W.M.P. 2375 of 1997 filed therein. 3. In the wr .....

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..... efused, without prejudice to the right of the petitioner to pursue the appeal preferred against that order. 5. The 1st respondent has refused to grant the waiver under Section 35F of the Act on the ground that prima facie, the petitioner has no case in the appeal. Secondly, the petitioner/appellant cannot be held to suffer undue hardship if it is made to pay the duty as assessed. This conclusion .....

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..... hould be given an opportunity to produce the latest balance sheet and profit and loss account for the year ending 31-3-1996. 6. We, accordingly, allow the appeal set aside the order dated 6-2-1997 passed in W.P. 1412 of 1997 and also quash the order dated 7-1-1997 passed by the 1st respondent and remit the matter to the Appellate Authority with liberty to the petitioner/appellant to produce the l .....

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