9911796707
TMI Blog2014 (1) TMI 1731X X X X Extracts X X X X X X X X Extracts X X X X ..... es must record their satisfaction relating to the undue hardship and while doing so shall also take into account the interest of the revenues. The aforesaid satisfaction should be arrived independently and on the basis of the materials available with the record or produced before the Tribunal, if permissible under the procedural law. The Tribunal’s finding is solely based on rejection of an application for remission of duty and this Court does not find that there has been any recording to the satisfaction relating to the undue hardship as well as the interest of revenue. This Court, therefore, finds that the Tribunal has proceeded to decide the matter extraneously without recording any satisfaction relating to the existence of a prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner the said order is mere executive and is not capable of being assailed in appeal. The appeal before the Tribunal is preferred by the petitioner against the order of confirming the demand and imposing the duty upon the petitioner. While deciding the application seeking waiver of the pre-deposit, the Tribunal has proceeded to dispose of the same by recording its satisfaction that once an application for remission of duty is rejected, the said order including its findings become final and, therefore, held that no prima facie case is made out. From the recording made by the Tribunal relating the submissions advanced by the respective parties, it appears that the petitioner took a specific plea that the order passed on an applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication, which run into several pages, do not reflect the averments relating to a prima facie case, but in fact restricted to an order passed on an application for remission of duty. As indicated above, the Tribunal itself has recorded the submissions made by the petitioner, which on meaningful reading relates to the undue hardship and there was a specific stand of the petitioner that the order passed on an application for remission of duty have no nexus to the present proceeding before this Court. This Court, therefore, finds that the Tribunal has proceeded to decide the matter extraneously without recording any satisfaction relating to the existence of a prima facie case, irreparable loss and injury, balance of convenience and inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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