1991 (2) TMI 131

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....sed in a stay application. 2. The appeal before the second respondent-Tribunil relates to the demand of duty to the tune of Rs. 10,25,388.19 for the period from 11-6-1987 to 31-7-1989 and the personal penalty of Rs. 50,000/- imposed by the first respondent-Collector of Central Excise on 8-8-1990. The Tribunal points out that the petitioner was paying under Tariff heading No. 86.07 and they sudden....

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.... an arguable case in the appeal. However, the Tribunal observed that the petitioner does not have a strong prima facie case. So far as the question of financial hardship is concerned, the Tribunal observed that there is no plea by the petitioner in the grounds of appeal. This is disputed by the petitioner and it is contended that the petitioner has also pleaded financial difficulty in paying the e....