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TMI Blog2014 (11) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... so and it was swayed by the so-called bad past conduct of the petitioner. We think that there is no scope for adjudging the conduct and misconduct of the litigant when the Legislature has given a protection on certain contingency. In this situation, the Court of law for that matter the Tribunal has nothing but to find whether undue hardship will work. - Matter remanded back - Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... problem it is the mandatory duty of the Tribunal to decide the question of undue hardship. To understand in a better way, we set out Section 35F of the Central Excise Act, 1944, which reads as under : 35F. Deposit, pending appeal of duty demanded or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. 4. Under the first proviso of the above Section, it is made clear by the Legislature that the Tribunal has to form an opinion that the deposit of duty demanded or penalty levied wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue nor decided. We, therefore, set aside the order of the learned Tribunal and remand the matter for fresh hearing. The learned Tribunal after considering the material placed before it shall decide the question of hardship as agitated before us and was agitated before it at the time of hearing of the matter when the impugned order was passed. This exercise shall be completed within a period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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