1997 (5) TMI 62

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....is directed against an order dated 19th March, 1997 passed by the Custom, Exicse & Gold (Control) Appellate Tribunal, New Delhi in exercise of powers under the proviso to Section 35F of the Central Excises and Salt Act, 1944 (hereinafter referred to as `the act') directing the appellant to make a pre-deposit of Rs. 2,50,000/-. 2. No counter affidavit has been filed. 3. I have heard Sri Rajes....

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....an be heard. The proviso to that Section, however, authorises the appellate authority to dispense with such deposit if it is of the opinion that the deposit of duty demanded would cause undue hardship to such person. The Tribunal in the impunged order has observed as under :- "15. We have considered the above submissions. We observe that this appears to be a case of difference of opinion on the....