1991 (4) TMI 126

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....However, on the ground that the balance sheet showed that a sum of Rs. 2,34,000/- was shown under the column "sundry debtors" besides an entry showing a sum of Rs. 49,000/- as cash and bank balance due to the petitioner, the second respondent directed that the petitioner should make a pre-deposit of Rs. 2,50,000/- on or before 31-10-1990. It must be mentioned here that the Department had accepted the fact that the petitioner's Hosur Unit? was not working for a long time. It is stated that the petitioner has paid a sum of Rs. 1,00,000/- only and filed an application for modification on 31-10-1990. Without reference to the said application for a modification, the appeal itself was dismissed on 31-10-1990 on the ground that no amount had been ....

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.... in the background. Normally when appeals are filed stay applications are entertained for the purpose of either staying fully or partially the orders of the first authority. But in this Act a special provision has been made that persons desirous of filing appeals should deposit the entire duty demanded by the order appealed against. Proviso to Section 35F of the Central Excises and Salt Act, 1944 reads as follows: "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, the Collector (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditio....