1989 (9) TMI 238

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..... (J) ]. - The applicants have made a prayer for dispensation of the pre-deposits of the duty amount of Rs. 53,577.11. Shri A.L. Mathur Ld. Consultant has appeared on behalf of the Applicants has pleaded that the period involved in the present appeal is from 17-11-1986 to 24-12-1986 and the Show Cause Notice is dated 10-3-1988 and the same was issued by the Superintendent of Central Excise and .....

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..... gh Court s judgment in the case of M/s Gujarat State Fertilizer Co. Ltd. and Another v. U.O.I. and Others reported in 1988 (34) E.L.T. 442 (S.C.). In. view of the legal position discussed above, we are of the view that if the applicants are desired to deposit an amount of Rs. 53,577.11, it will amount to undue hardship. We dispense with the pre-deposit of the same and further order that during the .....

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