- (1.) The appellants filed an appeal before the Customs, Excise and Gold (Control) Appellate tribunal. For the purpose of that appeal they were required to make a pre-deposit in the sum of Rs. 65,65,020. 00, being the duty demanded in the order that was under challenge. The appellants prayed forwaiver of the pre-deposit and stay of the recovery of the duty. They contended that they had a good prima facie case; also, that they were in a poor financial condition and had during the year 1988-89 made a loss of a rs 134.57 crores. The tribunal found that the appellants had no prima facie case, the controversy in the appeal being covered by the judgment of this court [1991 (54 ELT (sic) ]. It also found no merit in the plea of financial difficulties, the appellant being a public sector undertaking.
(2.) By reason of an interim order passed by this court the appeal before the tribunal remains undisposed of.
(3.) Mr. D. A. Dave, learned counsel for the appellants, addressed us on merits. We told him that it would, perhaps not be in the best interests of the appellants to invite us to express a prima facie opinion upon the merits of the appellants' case before the Tribunal. Mr. Dave stated that he was conscious of the consequences thereof. Having heard Mr. Dave, we find that the case is, at least in part, covered by the judgment of this court aforementioned. We do not therefore, find that the appellants have a good prima facie case before the tribunal.;