TaxTMI 
TaxTMI 
1992 (7) TMI 88
X X X X Extracts X X X X
X X X X Extracts X X X X
....t that order, the petitioner has preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, which is pending decision. The petitioner also filed an application before the appellate authority, seeking stay of the disputed amounts, which was granted in part by the Tribunal by its order dated 31st December, 1991, inasmuch as, it directed the petitioner to deposit Rs. 80,000/- only within two weeks and the balance of the amount was stayed. However, the petitioner did not make the deposit and made another application before the Tribunal for review of its order on the ground that despite his efforts he could not arrange the amount of Rs. 80,000/- which he was required to deposit and his financial condition di....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ticular case, the Tribunal is of opinion that the deposit of duty demanded or penalty levied, would cause undue hardship to such person, the Appellate Tribunal may dispense with such deposit subject to such conditions as it may deem fit to impose so as to safeguard the interest of the Revenue. Although the Proviso whittles down the rigour of deposit contemplated by Section 35F aforesaid, the judicial discretion to dispense with the requirement of deposit or stay is not expected to be exercised as a matter of course or in a routine way. The discretionary power of the Tribunal is coupled with duty. It is only in deserving and appropriate cases, where a strong prima facie case is made out, the appellate authority may exercise the discretion to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or could have asked for lesser amount to be deposited, but what requires our consideration, is whether or not the Tribunal, which dealt with the matter, has properly exercised the discretion which it possessed in the matter. Dispensing with the requirement of deposit or refusing to stay is a matter within the judicial discretion of the appellate authority governed by the relevant considerations and attending circumstances in a given case. Unless it is shown that in exercising the discretion, the authority concerned has acted unreasonably or capriciously or has ignored relevant facts, this Court would ordinarily not interfere in exercise of its power under Article 226 of the Constitution of India. Normally, the assessment whether a good pri....