1999 (4) TMI 98

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..... tral Excise and Salt Act, 1944. Therefore, four sets of Court-fee are payable. Petitioner's Counsel agrees to make up the deficiency good. 2.By this petition under Article 226 of the Constitution of India, the petitioner challenges an order dated 27th January, 1999 as modified by an order dated 1st February, 1999 passed in Appeal Nos. 423, 424, 425 and 426-C.E./Appl/ MRT/98 whereby in the afore .....

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..... . 426 Rs. 52,546.07 Paise. 5.The petitioner applied to the Tribunal to waive the conditions of pre-deposit as it would cause undue hardship to it. The learned Commissioner rejected the application observing that the balance of convenience is in favour of the department and the company is backed by the multi-national company and financial hardship was not pleaded as a ground for waiver of pre-dep .....

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..... my view therefore, there was no justification for rejecting the petitioner's applications in the appeals and requiring it to deposit the whole of the amount which is more than Rs. 71 lacs.. The petitioner is bound to suffer undue hardship if it is required to deposit the whole of the amount even at the first appellate stage. 6.The writ petition is, therefore partly allowed and the order passed .....

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