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Issues: Whether the High Court should interfere under Article 226 with the appellate authority's interim order fixing the quantum of pre-deposit pending the excise appeal.
Analysis: The challenge was to an interlocutory order passed in the exercise of discretionary power on a stay application. The Court held that the plea of hardship had not been raised before the appellate authority and that the interim interpretation of Section 4(4)(d) of the Central Excise Act and the reduction sought under Section 35F could not be examined at the threshold. As the relief sought would, in substance, amount to granting the main relief itself, interference at the interim stage was unwarranted unless the order was shown to be arbitrary or shockingly perverse.
Conclusion: No interference was called for with the pre-deposit order, and the petition was rejected.