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TMI Blog2008 (10) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... Kukkar, Advocate, for the Respondent. [Order per : Adarsh Kumar Goel, J. (Oral)]. - In this petition, the petitioner seeks quashing of order dated 30-5-2008 (Annexure P-4) passed by the Commissioner of Customs and Central Excise (Appeals) exercising the powers of Appellate Authority under Section 35F of the Central Excise Act, 1944. 2. Case of the petitioner is that show cause notice for levying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the petitioner. In any case, the order must show application of mind with regard to the issue of prima facie case, balance of convenience and irreparable loss. Learned counsel relies on, a judgment of this Court in Adinath Dyeing and Finishing Mills v. Commr. of C.Ex., Ludhiana, 2008 (10) S.T.R. 97 (P & H) = 2006 (203) E.L.T. 216 (P & H) wherein it was observed:- "In these petitions we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stay is not grafted and safeguarding the public interest. The order of the Tribunal must reflect its application of mind on these factors. We feel that in the present cases, there has been non-application of mind in respect of each of the cases individually, thus, vitiating the pre-deposit orders." 5. Reliance has also been placed on the judgment of Hon'ble Supreme Court in Sahara India (Firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge. Reference may be made to Madhya Pradesh Industries Limited v. Union of India and others, AIR 1966 SC 671, Union of India v. Jyoti Prakash Mitter, AIR 1971 SC 1093, Union of India v. G.R. Prabhavalkar and others, AIR 1973 SC 2102 and State Bank of Patiala v. Mahendra Kumar, 1994 Supp. (2) SCC 463. 9. In the Scheme of a taxing statute, unless expressly or by necessary implication excluded, pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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