2012 (5) TMI 573

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....t : The writ petitioner assails an order passed by the Tribunal under Section 35F of the Central Excise Act, 1944 in not dispensing with the statutory pre-deposit for an appeal being heard out. The grievance of the petitioner is that the principal ground urged on the merits of the appeal was not considered even on prima facie basis by the Tribunal despite the Tribunal recording the argument in suc....

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....of, the petitioner applied invoking the first proviso to Section 35F of the Act. 3. The petitioner says the prima facie case made out by an appellant, the financial hardship that the order under appeal is likely to cause to an appellant and the Interest of the revenue are the three factors which ought to be taken into consideration in deciding an application under the first proviso to the se....

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....s not appear to be altogether baseless upon a reading of the Commissioner's order, it is necessary that such aspect of the petitioner's grievance on merits be taken into account by the appellate Tribunal to consider whether undue hardship would be occasioned to the petitioner as the petitioner being required to make the pre-deposit of ₹ 45 lakh. Though the Tribunal scaled down the quantum of....