2002 (4) TMI 85

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....i appears for and respondents. 2. This petition seeks to challenge the order passed by the Customs Excise and Gold (Control) Appellate Tribunal ("CEGAT" for short), whereby the CEGAT has completely declined to waive pre-deposit for the purposes of entertaining the appeal. 3. The petitioners have contended that large number of documents were not made available in the original proceedings and ....

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....ed that the financial difficulties of the petitioners were not considered by CEGAT. We have seen the impugned order and we find that the CEGAT has considered that financial difficulties of the petitioners and as against the original demand of more than Rs. 2 crore it has ordered payment of Rs. 41 lakh. 5. Mr. Hidaitullah relied upon judgment of the Apex Court in Sangfroid Remedies Ltd. v. Union....