1992 (12) TMI 44

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..... remit the case for disposal in accordance with law, I only state what I feel is relevant for the purpose of the question that I am required to determine. Petitioner herein preferred appeal against a demand of revenue of Rupees Eight Lakhs and odd by the Assistant Collector of Central Excise, duly confirmed in appeal by the Collector of Central Excise (Appeals), Madras. Before the Appellate Tribun .....

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..... e. Taking into consideration the fact that the petitioner's classification list had been earlier approved and subsequent clarification by the Superintendent of Central Excise was also issued that the petitioner would not be liable to pay duty on the goods in question, we direct the petitioner to make a pre-deposit of a sum of Rs. 4,00,000/- (Rupees four lakhs) on or before July 31st, 1990 and repo .....

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..... der in this behalf, the interest of revenue are safeguarded. The order above quoted shows on the one hand that there is a good prima facie case in favour of the petitioner, on the other hand there is nothing to show that he should be asked to deposit Rupees Four Lakhs. In other words, the Tribunal has said nothing about the undue hardship or the interests of revenue. The orders, in my opinion, req .....

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