1992 (9) TMI 97

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....ate, appearing for the petitioner, and Sri Shishir Kumar, the learned counsel representing the respondents. 2. By means of this petition, under Article 226 of the Constitution of India, the petitioner seeks to assail the interlocutory order dated 3rd October, 1991 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in exercise of its powers under proviso to Section 35F of....

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....tioner also moved an application for dispensation of the condition of pre-deposit of the duty of excise demanded as contemplated by proviso to Section 35F of the Act. The prayer of the petitioner has been allowed in part in as much as it has been called upon to make a deposit of rupees sixteen lacs and the condition of predeposit for the balance of the amount of duty of excise and the penalty has ....

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....etitioner on merits. The Court is of the opinion that no umbrage can be taken to the opinion expressed by the Tribunal. 9. It cannot be disputed that for the purposes of considering the question of exemption of the condition of predeposit of the duty of excise the Tribunal was called upon to consider the existence of a prima facie case in favour of the petitioner and the financial hardship. On th....