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of <h1>High Court instructs Tribunal to reevaluate appellant's hardship claim for pre-deposit, stresses thorough assessment.</h1> <h3>Sapy Bedding Products Versus The Commissioner of Central Excise</h3> Sapy Bedding Products Versus The Commissioner of Central Excise - TMI Issues involved: Determination of hardship for dispensation of pre-deposit by the Tribunal.Summary:The High Court of Andhra Pradesh heard the appeal regarding the determination of hardship for dispensation of pre-deposit by the Tribunal. The appellant claimed hardship without providing detailed particulars or materials initially, but later produced income tax returns and audited balance sheet before the High Court. The Court noted that the Tribunal did not make any finding on the question of hardship in its order. The Court emphasized that it is essential for the Tribunal to assess whether the appellant would face real hardship before granting or refusing dispensation of pre-deposit. The Court highlighted that there could be fictional or actual hardship, and a strong prima facie case is just one factor in determining hardship. The Tribunal was directed to reconsider the matter, and the impugned judgment was kept in abeyance for the Tribunal to decide within six weeks if the appellant submits the necessary materials within two weeks. Failure to do so would result in the High Court's order being recalled and set aside. Ultimately, the appeal was disposed of accordingly.
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