2007 (6) TMI 226

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....5 hereby His Lordship dismissed the writ petition. The writ petition was against an order dated 4th May, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern  Bench, Calcutta (hereinafter referred to as "the Learned Tribunal"). 2. It appears that a total claim against the writ petitioner/appellant herein was for a sum of Rs. 49,43,717.90 together with an equivale....

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....itted that the Hon'ble Division Bench held that in case the appellant has a good prima facie case, he shall have a justifiable claim to order for a dispensable claim of the deposit. He also relied upon another decision reported in 1999 (114) E.L.T. 783 (Polar Industries Ltd.) in support of such contention and submitted on merits that mere labelling is not sufficient to attract the duty and relied ....

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....or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or....

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.... further subject to such deposit the recovery of the balance amount of duty and penalty was stayed. 8. The undue hardship as has also been held by the Hon'ble Supreme Court that really depend upon the financial stringency and the fact would be revealed after examining the balance sheet of the company. In the instant case, it appears to us that the learned Tribunal has opined with regard to the fi....