9911796707
TMI Blog1995 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... trol) Appellate Tribunal, New Delhi whereby the petitioners - appellants have been directed to deposit in cash a sum of Rs. 15,000/- within 3 months and the disputed amount of duty of Rs. 3,83,612/- within 3 months in Excise Appeal No. 2009/94- NRB. Therefore, the petitioners prayed for the issue of a writ of certiorari against the said order and for issue of a writ of mandamus commanding responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and Another - 1988 (34) E.L.T. 450 (All.) and two other decisions of this Court in the case of M.C. Goel v. Union of India and Others - 1988 (35) E.L.T. 449 (All.) and a recent decision of this Court in the case of Taj Beverages (P) Ltd., Agra v. Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and Another - 1992 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993-94 alongwith an affidavit was also submitted by petitioner before the Tribunal. The petitioner had also offered to furnish a personal surety to safe-guard revenue. But the Tribunal has unfortunately not considered the actual financial position and offer of the appellant. It has obviously deprived the appellant of the benefit which could acrue to the appellant under proviso to Section 35F of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bank and further charged interest. But the petitioner could be asked to furnish security bond with or without surety bond in respect of the amount which could not be actually deposited by him in view of his financial position at that time. Therefore, the impugned order can not be sustained and the waiver/stay application has to be re-considered by the Tribunal with respect to the financial posit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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