1989 (11) TMI 52

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....9, which in turn was filed to set aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, dated 12-9-1989, in SB/S/Order No. 160/1989. It was an order passed with reference to Section 35F of Central Act I of 1944. The only question that requires to be considered is, whether the condition imposed by the Tribunal to pre-deposit a sum of Rs. 3,65,000/- woul....

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....held, it is only the aspect of 'undue hardship' that could be gone into at this stage, pertaining to the financial ability of the concerned party to make the pre-deposit, as and when an appeal is preferred to the Tribunal. On this aspect, the turn over of the appellant, which is more than rupees two crores for the year ending 31-3-1988 and the amount of Rs. 28,00,000/- recoverable by it as per the....

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.... held that, when unjust enrichment is made out, the pre-condition need not be imposed under the facts and circumstances of the said case. 5. He would then refer to U.P. Lamination v. Union of India and Others [1985 (20) E.L.T. 243]. But here again what was considered was the scope of the decision of the Supreme Court in Assistant Collector of C. E. v. Dunlop India Ltd. [1985 (19) E.L.T. 22 (SC)],....