1997 (5) TMI 62

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..... ld (Control) Appellate Tribunal, New Delhi in exercise of powers under the proviso to Section 35F of the Central Excises and Salt Act, 1944 (hereinafter referred to as `the act') directing the appellant to make a pre-deposit of Rs. 2,50,000/-. 2. No counter affidavit has been filed. 3. I have heard Sri Rajesh Kumar, learned Counsel for the petitioner and Sri Shishir Kumar, learned Counsel for .....

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..... dispense with such deposit if it is of the opinion that the deposit of duty demanded would cause undue hardship to such person. The Tribunal in the impunged order has observed as under :- "15. We have considered the above submissions. We observe that this appears to be a case of difference of opinion on the excisability and dutiability between two senior officers of the Department itself viz. t .....

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