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TMI Blog2013 (4) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... unal thereby passing the impugned orders, the said authorities have not indicated its mind so far as the existence of the prima facie case on merits on appeal as well as the financial condition which are to be considered by them while passing the impugned orders on an application for stay pending in the first appeal. The said mandatory condition is to be taken into consideration while disposing of an application for interim relief moved by the assessee by the appellate authority as well as tribunal during the pendency of appeal - the present revision is disposed of with a direction to the FAA to decide the appeal filed by the assessee expeditiously say within a period of two months from the date of receiving a certified copy of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Custom Central Excise, Meerut-I 2005 (184) E.L.T. 347 (ALL.), (paragraph no.35) held as under:- "In view of the above, the aforesaid authorities make it clear that the Court should not grant interim relief/stay of the recovery merely by asking of a party. It has to maintain a balance between the rights of an individual and the State so far as the recovery of sovereign dues is concerned. While considering the application for stay/waiver of a pre-deposit, as required under the law, the Court must apply its mind as to whether the appellant has a strong prima facie case on merit. In case it is covered by the Judgment of a Court/Tribunal binding upon the Appellate Authority, it should apply its mind as to whether in view of the said judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity should exercise its duty under the law to take into consideration the rights and interest of an individual. It is also clear that before any goods could be subjected to duty, it has to be established that it has been manufactured and it is marketable and to prove that it is marketable, the burden is on the Revenue and not on the manufacture." Keeping in view the settled position of law on the point in issue and from the perusal of the appellate order passed by the appellate authority/appellate tribunal thereby passing the impugned orders, the said authorities have not indicated its mind so far as the existence of the prima facie case on merits on appeal as well as the financial condition which are to be considered by them (appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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