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TMI Blog2009 (3) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order passed by the lower authority discloses application of mind to this aspect, and therefore the appellants are justified in contending that the impugned order is bad in law. The matter, therefore, needs to be remanded to the lower appellate authority to deal with the same in accordance with the provisions of law as early as possible within a specified time limit. - E/335/2009 - 252/2009-EX(PB) - Dated:- 19-3-2009 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri K.K. Goel, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - The present appeal arises from the order dated 23-12-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t comply with the direction to deposit the amount of Rs. 12,58,743/- and has sought to challenge the said order on the ground that the lower appellate authority failed to consider the aspect regarding the bar of limitation while ordering the deposit of the said amount. 3. Learned Advocate appearing for the appellant taking us through the record submitted that the show cause notice read with audit report ex facie discloses that at least in November, 2006 the Department was fully aware of the fact regarding the allegation of suppression of differential amount of the freight charges and alleged misdeclaration in this regard, however, the show cause notice was issued only in December, 2007. This aspect has been totally overlooked while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, appellant has to satisfy the appellate authority that direction to deposit such amount would cause undue hardship to the appellant. First proviso to Section 35F of the said Act clearly mandates that the appellate Tribunal should be of the opinion that compliance for the deposit of duty demanded or penalty levied would cause undue hardship to the appellant. On such opinion being formed by the appellate authority, it can pass an appropriate order either directing the appellant to comply with the requirement of pre-deposit or any order as it may deem fit in the facts and the circumstances of the case before such authority. 6. An order granting such exemption or any concession in the matter of deposit of the amount demanded has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed that application on the face of it nowhere states the facts relating to undue hardship. However, it is also seen that party has relied on memo of appeal and other materials placed before the appellate authority. It is well settled law that rules of pleading in terms of Code of Civil Procedure are not strictly applicable to the Tribunal or quasi-judicial authorities. Being so merely because the party has not specifically stated in the application various facts which can discloses undue hardship that itself cannot be ground to hold that no case of undue hardship is made out, more particularly when the party is able to make out such case from the records before concern authorities in the course of the hearing of the matter. But mere f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect the contention by merely observing that "the issuance for inclusion of such income in transaction value and time-bar are vital and important which require more time for detailed examination on record". Since the contention of the appellant was that in view of bar of limitation the appellants were not liable to deposit any amount demanded by the Department and the contention was sought to be supported by referring to the records before the authority while contending that the same is clearly revealed ex facie from the show cause notice and audit report, it was necessary for the authority to deal with the said point while deciding the matter under the provisions of Section 35F of the Act. Neither the interim order nor the impugned order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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