- (1.) Special leave granted.
(2.) Considering the facts of the present case inasmuch as the Tribunal itself has found that the appellant has a prima facie case and the appellant is before BIFR, we are of the opinion that it will be appropriate and in the interest of justice if the appeal filed by the appellant before the Tribunal is heard without the appellant being required to pay the disputed amount of excise duty.
(3.) The appeal is disposed of. No costs.;