1995 (1) TMI 85

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....gainst the impugned order dated 3-11-1994 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi whereby the petitioners - appellants have been directed to deposit in cash a sum of Rs. 15,000/- within 3 months and the disputed amount of duty of Rs. 3,83,612/- within 3 months in Excise Appeal No. 2009/94- NRB. Therefore, the petitioners prayed for the issue of a writ of cert....

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.... Mr. Nathani invited my attention to the decisions in the case of Mitra Sen Industries v. Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and Another - 1988 (34) E.L.T. 450 (All.) and two other decisions of this Court in the case of M.C. Goel v. Union of India and Others - 1988 (35) E.L.T. 449 (All.) and a recent decision of this Court in the case of Taj Beverages (P) Ltd., Agra v....

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....using undue hardship to the appellant. A copy of the balance sheet for the financial year 1993-94 alongwith an affidavit was also submitted by petitioner before the Tribunal. The petitioner had also offered to furnish a personal surety to safe-guard revenue. But the Tribunal has unfortunately not considered the actual financial position and offer of the appellant. It has obviously deprived the app....

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....e amount of Rs. 4 lacs and the bank might have required him to deposit cash security in the bank and further charged interest. But the petitioner could be asked to furnish security bond with or without surety bond in respect of the amount which could not be actually deposited by him in view of his financial position at that time. Therefore, the impugned order can not be sustained and the waiver/st....