1999 (4) TMI 88

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....India, the petitioner challenges an order dated 22-5-1998 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/1196/98-B1 by which the Tribunal in exercise of powers under the proviso to Section 35F of the Central Excise Act, 1944 directed the petitioner to deposit Rs. 3.5 lacs out of the adjudicated dues of Rs. 7,23,116/- and waived the demand for the balan....

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....period if the manufacturer of such goods fulfils such conditions as may be prescribed. Sub-rule (2) of Rule 96ZP contains the detailed conditions on the fulfilment of which the Commissioner of Central Excise has to pass an order of abatement. 5.The disputed demand is for the period 12-11-1997 onwards. The petitioner had intimated to the Asstt. Commissioner, Central Excise by a letter dated (sic....

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....at the deposit of adjudicated dues would cause undue hardship to the appellant. It is under the proviso that the petitioner has moved an application before the Appellate Tribunal and the impugned order has been passed. The Tribunal has observed that the merits of the matter are contentious and require detailed examination at the time of hearing of the appeal. It is also mentioned that the applican....

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....ot been produced. The closure of the factory is not disputed. The Tribunal itself has found that the matter is contentious which means that on merits, the petitioner has an arguable case. Regarding the financial hardship, no doubt the petitioner has not specifically alleged before the Tribunal that it is in the adverse financial circumstances. In the writ petition also, it is not so averred but th....