UPTRON POWERTRONICS Vs. COLLECTOR OF CENTRAL EXCISE, MEERUT

JUDGEMENT

(1.) This Writ Petition impugnes an order dated 26-5-86 whereby the learned Customs Excise and Gold (Control) Appellate Tribunal, New Delhi, directed the petitioner to deposit 50 percent of the sum demanded as a pre-condition before hearing of the appeal by a particular date.

(2.) It specifically mentioned in the impugned order that the Tribunal need not go into the question of prima facie nature of the case of the appellant. To say the least, this approach is totally incorrect in law. In every case if the appellant wants any discretionary relief in this favour, he has first to show prima facie , substance in his claim. On this being done he then has to further show undue hardship to him. The reverse is not to be done, i.e. first show hardship, and if he cannot show hardship then further question arises of prima facie substance in the claim before the Appellate Authority. Merely because the petitioner are subsidiary of U.P. Electronics Corporation, it does not mean that it cannot get into financial difficulty. The financial position of the appellant has to be seen.

(3.) In any case the Tribunal's order suffers from erroneous approach.