1987 (9) TMI 54

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....is a writ petition by the petitioner, a Small scale industrial unit, engaged in the business of manufacture of flattened aluminium rods, seeking a writ of certiorari quashing the order, dated 8th June, 1987 (Annexure '7') passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, and a writ of mandamus directing the respondents to dispense with the pre-condition of the deposit....

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....petitioner, is that the petitioner made an application for waiver before the Tribunal on the ground of being faced stringent financial position, but the Tribunal without considering the financial capacity and without recording any finding on "undue hardship" as envisaged by the proviso to Section 35F, Central Excises and Salt Act, directed the petitioner to deposit Rs. 5,00,000/- before deciding t....

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.... been recorded thereby on the issue whether the petitioner would have faced undue hardship, had the waiver application been rejected. Before directing the petitioner to deposit Rs. 5,00,000/-, it was the duty of the respondent No. 1 to record a clear finding considering the entire materials on the record whether or not the petitioner was in a position to deposit Rs. 5,00,000/-. The Tribunal having....