2012 (4) TMI 541

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al, Advocate, for the Respondent. ORDER The Court : In this writ petition, the petitioners have challenged Order No. S-106-107/KOL/2012, dated 15th February, 2012 whereby the learned Tribunal has directed the Petitioner-Company to pre-deposit 25% of the amount of duty confirmed within a period of 8 (Eight) weeks and report compliance failing which the appeal of the Petitioner-Company would s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e learned Advocate could not produce records like I.T. Returns, Balance-Sheet, etc. to substantiate the claim of the Petitioner-Company of financial hardship. The learned Tribunal therefore declined the prayer for full waiver of deposit. This Court is of the view that the learned Tribunal should have, for the ends of justice, given an opportunity to the Petitioner Company to produce the relevant r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osit of 25% and in absence of any specific finding that the submission of closure was not correct. 4. The impugned order cannot be sustained and the same is set aside and quashed. The order of dismissal of the appeal is also set aside. The learned Tribunal shall consider the prayer of the Petitioner-Company for stay afresh, in accordance with law after giving the Petitioner-Company an oppo....