1994 (1) TMI 97

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....itioner seeks a writ of certiorari quashing the order dated 8-11-1993 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and for a writ of mandamus directing the respondents not to press for the deposit of Rs. 1,19,175.32 and further to hear the appeal on merits without insisting on pre-deposit of the adjudged amount of duty and not to recover the same. 2. We have he....

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....cation, petitioner has approached this Court under Article 226 of the Constitution of India. 4. The counsel for the petitioner has primarily urged three points, namely, the petitioner was running into loss and he has no financial capacity to deposit the amount in question and in view of this petitioner has made out for the waiver of the amount and without saying a word, in the order, the waiver....

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....ed before the tribunal. On perusal of the stay application, filed before the tribunal, it appears that these three points were taken before the tribunal and alongwith the waiver-cum-stay application balance sheet of the company was also annexed. 7. Since at this stage we are not determining the controversy, one way or the other, but to us it appears that the tribunal may consider all the three ....