9911796707
TMI Blog1989 (11) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, dated 12-9-1989, in SB/S/Order No. 160/1989. It was an order passed with reference to Section 35F of Central Act I of 1944. The only question that requires to be considered is, whether the condition imposed by the Tribunal to pre-deposit a sum of Rs. 3,65,000/- would cause undue hardship to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'undue hardship' that could be gone into at this stage, pertaining to the financial ability of the concerned party to make the pre-deposit, as and when an appeal is preferred to the Tribunal. On this aspect, the turn over of the appellant, which is more than rupees two crores for the year ending 31-3-1988 and the amount of Rs. 28,00,000/- recoverable by it as per the balance sheet under the headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment is made out, the pre-condition need not be imposed under the facts and circumstances of the said case. 5. He would then refer to U.P. Lamination v. Union of India and Others [1985 (20) E.L.T. 243]. But here again what was considered was the scope of the decision of the Supreme Court in Assistant Collector of C. E. v. Dunlop India Ltd. [1985 (19) E.L.T. 22 (SC)], and it was held that it had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Therefore, when the Tribunal had taken into account the financial ability of the Company and after giving waiver in respect of the demand pertaining to biscuit tins, and having directed the pre-deposit only in respect of the other items, it cannot be treated as a perverse order. 8. Hence, this appeal is dismissed. Time for pre-deposit is extended till 31-12-1989. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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