9911796707
TMI Blog1995 (9) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India the petitioner challenges an order dated 16th June, 1995 passed by the Customs, Excise Gold (Control) Appellate Tribunal, North Regional Bench, New Delhi in Appeal No. 665/95-NRB whereby it rejected the petitioner s application under the proviso to Section 35F of the Central Excises and Salt Act, 1944 praying that the condition of pre-deposit of the dues be paid in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision or order to deposit with the adjudicating authority the duty demanded or the penalty levied. By the impugned order the learned Tribunal has held that the petitioner has no prima facie case in its favour. It has also held that no case of financial hardship was made out. 5. Having heard the Learned Counsel for either side I am not inclined to interfere as regards the Tribunal s finding o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-1994. The Tribunal was dealing with the case in June, 1995 and the petitioner should have been required to show its financial position at that time for that purpose. The accounts as they stood on 31-3-1995, would have been relevant. The petitioner s building, plant and machinery had been confiscated under the order appealed against and according to the petitioner he could not manage Rs. 15,00, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
