1994 (4) TMI 87

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..... The petitioner seeks a writ of certiorari to call for the records relating to the order of the first respondent in proceedings No. E/Stay/3386/92-D in Appeal No. E/1426/92, dated 19-8-1993 and to quash the same. 2. The order impugned in this writ petition was passed by the third respondent on an appeal filed before it under Section 35B of the Central Excises and Salt Act, 1944. In view of the p .....

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..... ent. Indeed the liability is that of the fourth respondent. Therefore if the stay petition of the petitioner is dismissed the petitioner would not have even a single opportunity to present its case before the Appellate Authority since the appeal before the third respondent is the first appeal preferred by the petitioner. He further contends that the Tribunal did not consider the question of hardsh .....

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..... but the bank guarantee had lapsed, we think that the recovery of this amount would cause great hardship to the petitioner and it would also lose the right of appeal if it fails to deposit the amount. The Tribunal considered the question of financial hardship in depositing the amount but was swayed away by the fact that the companies were making very small profits and observed that in case the pre- .....

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