9911796707
TMI Blog2002 (8) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... il, 2002 ( vide Order Nos. C-II/ 1168-85/WZB/2002 ) be modified so that pre-deposit ordered to be paid by the stay order be waived 2. The facts are not in dispute. The question involves in all these appeals are interpretation of certain clauses of Notification 196/87-Cus. The facts have been fully discussed in our earlier order dated 5-4-2002. 3. On earlier order also indicates quantum of payment to be made by each of the applicants. The case of the applicants in the modification of application is that our earlier order should deal with undue hardship as well as applicability of Section 28 of the Customs Act. Another major argument made by the Counsel for the appellants is about financial difficulties which appellant is facing and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above two passages have been quoted in the book H.W.R. Wade Administrative Law, 5th Edition, pages 352 and 353). 5. The case of the appellant as regards undue hardship is concerned (i.e in the case of Fabrigem Creations Pvt. Ltd.) the application under Section 129E does not mention anything about financial difficulties nor undue hardship. It only speaks of how the demand confirmed by the adjudicating authority is wrong. If the application does not disclose any material about the financial difficulties it is not possible for us to investigate into the matter as there is no basis. If the balance sheets are not given at the time of filing the application in first instance or modification application it is not possible for us to consider und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification in cases of doubt must leave in favour of the department. Therefore we are of the view that we need not mention specifically the question regarding applicability Section 28 of the Act. In our stay order it may be noted that order was passed under Section 129E of the Customs Act and the Tribunal is only looking into the case in a prima facie view of the entire matter. The said order need not give it decision meticulously on each and every point argued before it like in a final order disposing of the Appeal itself. If at the stage of hearing application for waiver Appeal is itself is disposed of, it is different matter that is not the case here. 7. Having considered the relevant materials before us and taking note of what is cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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