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TMI Blog2000 (3) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : J.H. Joglekar, Member (T)]. Vide order dated 8-10-99 despatched on 2-11-99, the present applicant was directed to deposit Rs. 50,000/- as pre-condition for hearing of the appeal. In the order, the Tribunal had indicated that the recovery for the remaining sum was not stayed and that the revenue was free to recover the amount using legal means. In this modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority the duty demanded or the penalty levied : Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deposit and at the same time the Departments were enabled to recover the same, then the power vested in the Tribunal would become redundant. But that does not take away the power of the Tribunal to make the order such as in dispute before us. In dealing with the plea of hardship, the Tribunal ordinarily sees the final accounts. In some cases, accounts are produced which may not be reliable. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do not find that we had exceeded our legal jurisdiction in making the order. Finding no merit in the application, we dismiss the same. 7. At this stage, we asked Shri Biradar to state whether he requires more time to comply with the Tribunal s earlier order. After consulting his client, Shri Biradar stated that his client is not in a position to make the predeposit. In that case, having no o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The leading case in this regard is Md. Kunhi s case decided by the Supreme Court. In the order sought to be modified, the Tribunal taking note of the circumstances of the case has passed the order. I do not think such a power to grant stay ever can be questioned by the applicant. The prayer seems to suggest that the power of stay is not there, which to my mind, is a preposterous one. I agree wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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