2005 (9) TMI 101

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.... as a petition under Article 226 of the Constitution of India, is in effect a petition under Article 227 challenging the order of Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai made on 10-5-2005 (Annexure-H). 2.Heard Mr. Mihir H. Joshi, learned Senior Advocate appearing with Mr. S.N. Thakkar on behalf of the petitioners. Mr. Joshi has made various submissions as to....

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....). (iv)       Arya Abhushan Bhandar v. Union of India, 2002 (143) E.L.T. 25 (S.C.). Alternatively, it was pleaded that the time for making deposit of the amount directed by the Tribunal be suitably extended. It was also submitted that the aspect of financial hardship has not been taken into consideration. 3.As is apparent, the scope of present proceedings is ....

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....the documents which were not supplied. At this stage to say that the applicants were prevented from furnishing any reply is not acceptable. Having regard to these circumstances, we direct the applicant unit to deposit Rs. 50 lakhs towards duty within 12 weeks. Upon such deposit further pre-deposit of balance duty and penalties is waived". 4.The petitioner was granted time to report compliance b....

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....m any financial hardship while deciding: firstly, whether the petitioner should be required to make deposit of any part of the duty demand, and secondly, whether there should be partial relief, if the petitioner is required to make such pre-deposit. In the present case, as can be seen from the facts on record, the Tribunal has taken into consideration both the requirements and after application of....