2013 (11) TMI 1546

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..... ction 35(A) of the Central Excise Act, 1944, has not been considered at all. We also find a flaw in the judgment and order of the learned Tribunal when it decides the merit of the case. The legal provision of granting interim relief in this sort of matter is somewhat different from the civil proceedings. In a case of civil proceedings, the prima facie case, balance of convenience and irreparable i .....

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..... Shri Jalakam Sathyaram, SR SC for CB Excise, for the Respondent. JUDGMENT This appeal is admitted for hearing on the following substantial question of law : Whether the judgment and order of the learned Tribunal is legally sustainable when the element of hardship though pleaded has not been decided at all? 2. Learned Senior Standing Counsel appearing for the respondents submits .....

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..... enience and irreparable injury are the legal requirements to be considered. Of course, in a case of this nature, strong prima facie has been considered to be a technical hardship. The Hon ble Supreme Court has also explained this legal position. But, the interim relief can only be granted when the Tribunal will find that there is an undue hardship either actual or technical. This element has not b .....

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