2002 (8) TMI 381

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....os. C-II/ 1168-85/WZB/2002 ) be modified so that pre-deposit ordered to be paid by the stay order be waived 2. The facts are not in dispute. The question involves in all these appeals are interpretation of certain clauses of Notification 196/87-Cus. The facts have been fully discussed in our earlier order dated 5-4-2002. 3. On earlier order also indicates quantum of payment to be made by each of the applicants. The case of the applicants in the modification of application is that our earlier order should deal with undue hardship as well as applicability of Section 28 of the Customs Act. Another major argument made by the Counsel for the appellants is about financial difficulties which appellant is facing and therefore there will....

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....ages have been quoted in the book H.W.R. Wade Administrative Law, 5th Edition, pages 352 and 353). 5. The case of the appellant as regards undue hardship is concerned (i.e in the case of Fabrigem Creations Pvt. Ltd.) the application under Section 129E does not mention anything about financial difficulties nor undue hardship. It only speaks of how the demand confirmed by the adjudicating authority is wrong. If the application does not disclose any material about the financial difficulties it is not possible for us to investigate into the matter as there is no basis. If the balance sheets are not given at the time of filing the application in first instance or modification application it is not possible for us to consider undue hardship....