TaxTMI 
TaxTMI 
1985 (3) TMI 236
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....ted by an affidavit is filed and not only prima facie case is made out but balance of convenience is also found to be in favour of applicant. 3. The petitioner is a small enterpreneur engaged in activities of lami-native textile fabric and made fabric and duty paid paper. The proprietor of the firm claims to have certain textile industries for 36 years in Ethopia from where he came and invested his savings in building and construction work etc. It is claimed by petitioner that it was granted a lease on easy instalments by U.P. State Industrial Development Corporation, which also financed for purchase of machinery etc. It was also granted a licence in 1975. In October, 1982 it received a notice from Collector, Central Excise to show cause....
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.... 4. The learned senior standing counsel for Union of India urged that in view of decision of Supreme Court in Assistant Collector Central Excise v. Dunlop India Ltd. - (1985) 1 S.C.C. 260 = 1985 (19) E.L.T. 22, this court ceased to have any jurisdiction to grant interim order in writ petitions directed against revenue matters. Reliance was placed on observations in the judgment where practice of granting interim order for mere asking was commented upon. Learned counsel urged that as observed by the Hon'ble court the Government cannot run on bank guarantees therefore the application of petitioner was liable to be rejected. Learned counsel urged that as reiterated by the court itself its desisions were binding on all courts under article 14....
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.... case on which an interim order should be granted in taxation matters but the court must further consider if there was balance of convenience in favour of petitioner. 6. What is under challenge in this petition is not final order passed by Collector, Central Excise but the order of the Tribunal under section 35F of Central Excises and Salt Act. This provision requires a person desirous of appealing against to deposit with the adjudicating authority the duty demanded or penalty levied. Proviso to it which is material reads as under :- "Provided that where in any particular case the Collector (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, t....
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....xplained. Further petitioner failed to show that if State Bank of India was insisting for cash deposit whether petitioner approached any other bank. The petitioner then filed another writ petition in this court on 10th September, 1984. The petition was disposed of by saying that petitioner should approach the Tribunal again and placed the relevant material to establish if there were any assets available with it. In pursuance of this order petitioner filed another application, copy of which has been filed as Annexure 8 to this writ petition. In paragraph 3 of the same it was stated that the land situated at Industrial Estate, Unnao, had been taken on lease with U.P. State Industrial Development Corporation, and the said property was mortgage....