2000 (3) TMI 734

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.... K.L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  Vide order dated 8-10-99 despatched on 2-11-99, the present applicant was directed to deposit Rs. 50,000/- as pre-condition for hearing of the appeal. In the order, the Tribunal had indicated that the recovery for the remaining sum was not stayed and that the revenue was free to recover the amount using ....

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....appeal, deposit with the adjudicating authority the duty demanded or the penalty levied : Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such dep....

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....ribunal to waive the deposit. If the Tribunal waived the deposit and at the same time the Departments were enabled to recover the same, then the power vested in the Tribunal would become redundant. But that does not take away the power of the Tribunal to make the order such as in dispute before us. In dealing with the plea of hardship, the Tribunal ordinarily sees the final accounts. In some cases....

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..... On seeing our order and the provisions of Sec. 35F, we do not find that we had exceeded our legal jurisdiction in making the order. Finding no merit in the application, we dismiss the same. 7. At this stage, we asked Shri Biradar to state whether he requires more time to comply with the Tribunal's earlier order. After consulting his client, Shri Biradar stated that his client is not....