TaxTMI 
TaxTMI 
2012 (5) TMI 619
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....espondent. ORDER The writ petition of the year 2004 has been unnecessarily delayed for several years though it does not involve any substantial question of law or other matter of earth-shattering consequence. 2. In course of an appeal, the petitioners applied for dispensation of the pre-deposit under Section 35F of the Central Excise Act, 1944. The petitioners were not represented on the d....
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....uch opinion of the Tribunal is pending consideration before the Supreme Court. What the petitioners suggest is that the petitioners' appeal is meritorious and a prima facie assessment of the legal issue involved in the appeal would have resulted in either the entire quantum of pre-deposit being dispensed with or further lenience being shown to the petitioners. Implicit in the submission is the sug....
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.... referred to in such application were not taken into account by the Tribunal. 5. Ordinarily, and even if a Court or a Tribunal may have reason to disbelieve a medical certificate or suspect that the grounds mentioned for the absence of representation on behalf of a party may not be bona fide, a lenient view is taken in such matters when an order has been made without the party having a chanc....