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Issues involved: Application for exemption from payment of duty pending appeal u/s 35F of Central Excises and Salt Act, 1944; Tribunal's refusal to consider petitioner's case and money refundable by Department.
Summary: The petitioner filed an appeal and sought exemption from paying the demanded duty pending appeal proceedings u/s 35F of the Central Excises and Salt Act, 1944. The petitioner argued that due to accumulated losses and financial hardship, exemption should be granted. The Tribunal, however, refused to consider the petitioner's case and the money refundable by the Department, leading to errors of law apparent on the face of the order. The petitioner contended that the Tribunal should have taken into account the prima facie case presented, the refundable amount with the Department, and the company's significant losses. The Tribunal's decision was criticized for being mechanical and lacking consideration of relevant factors. Upon review, the High Court found the Tribunal's order incorrect and set it aside. The Tribunal was directed to reconsider the exemption application within six weeks, taking into account the observations made in the judgment. Additionally, the Tribunal was instructed to expedite the appeal proceedings and dispose of the case within three months from the date of the judgment. A stay on the realization of the demanded amount was ordered until the application was reconsidered. A plain copy of the order was to be provided to the petitioner's counsel for reference.
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