1985 (4) TMI 74

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of without formally issuing any Rule. 2.  In this case the petitioner filed an appeal and also filed an application for exemption from making payment of the amount of duty demanded pending disposal of the appeal which are required to be deposited under Section 35F of the Central Excises and Salt Act, 1944 before the Tribunal. The petitioner made out a case that there was accumulated loss ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner and the Tribunal may not exercise such power if prima facie there was no case made out in the appeal. Secondly, the Tribunal refused to take into consideration about the money lying in the hands of the Department which is refundable to the petitioner in terms of the order of this Court. That is a relevant factor because out of 10 lakhs payable by the petitioner as a condition precedent fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the respondents could have been secured better. It is a case where the Tribunal has proceeded in the matter mechanically and on technical ground. The Tribunal in granting exemption is bound to take into consideration the prima facie case made out by the petitioner as also the interests of the revenue which is substantially secured by the offer made out by the petitioner that the amount of Rupees....