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TMI Blog2012 (4) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ood on what basis the Petitioner-Company was directed to pre-deposit 25% of the amount of duty, if the learned Tribunal could not arrive at any definite finding with regard to its financial condition, in the absence of I.T. Returns, Balance-sheet and other relevant records. Moreover, having recorded the submission that the factory had been closed since 2003 it is difficult to appreciate how the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner-Company would stand dismissed. It is submitted that the appeal has been dismissed for non-compliance of the said order dated 15th February, 2012 as there was no interim order of this Court restraining the learned Tribunal from dismissing the appeal. 2. The learned Tribunal recorded its finding that the Petitioner Company could not make out a case for total waiver of duty and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o produce the relevant records. 3. Keeping in view the interest of the Revenue as well as the hardship expressed by the learned Advocate for the Petitioner-Company, the learned Tribunal directed the Petitioner-Company to make a pre-deposit of 25% of the amount of duty confirmed within a period of 8 (Eight) weeks and report compliance on 19th April, 2012. It is not understood on what basis the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany an opportunity to produce documents, within four weeks from the date of communication of this order. It is made clear that this order will not preclude the learned Tribunal from taking up and disposing of the appeal itself should the learned Tribunal choose to do so, but after giving the Petitioner-Company and the Department a reasonable opportunity of hearing. 5. The writ petition is th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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