1987 (2) TMI 68 - HC - Central Excise

Summary

The High Court of Delhi set aside the Customs Tribunal's order and directed the Tribunal to hear the appeal without pre-condition. The petitioner, a subsidiary of U.P. Electronics Corporation, was allowed to have the appeal heard on merits. The Court noted that the financial position of the appellant must be considered and that there was no intention of duty evasion based on prima facie evidence.