1989 (11) TMI 52

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....st the order in W.P. No. 13382 of 1989, 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....

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....ategories of demand. 3. As repeatedly 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.....

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....account the peculiar facts of the case, and 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. ....