9911796707
TMI Blog2013 (7) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... NT After hearing the learned Counsel for the appellant, we admit the appeals on the following substantial question of law : (1) Whether the learned Tribunal while deciding the applications for dispensation of pre-deposit can go into the merits of the case in great detail? (2) Whether the learned Tribunal on the facts and in the circumstances of the case, has exercised its discret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under the Heading 8704 of the Central Excise Tariff, whereas in the case of the appellant, this has been classified otherwise, which makes it a differential duty to be levied. 5. It appears from the impugned judgment and order of the learned Tribunal that the aforesaid case of discrimination has not been considered at all. According to us, this case is very strong prima facie case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We think that in a case of this nature, exercise of discretion is not judicious. Therefore, the appellant should not have been saddled with liability to deposit ₹ 20.00 crores. It is settled position of law that when there is a strong prima facie case, in our view, which exists here, it constitutes to be a hardship. Therefore, keeping in view that a prima facie case is made out by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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