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Judgment
M.R. Calla, J.—This Special Civil Application is directed against the order dated 9-12-98 (Order No. C-II/2952-55/98 W.R.B. Dated 18-12-98) 1999 (113) ELT 580 (Tribunal)] passed by CEGAT, West Regional Branch, Mumbai in C/STAY-1716/98-BOM, C-STAY-1915/98-BOM, C-STAY-1916/98-BOM and C/STAY-1917/98-BOM in C/668/98-BOM, C/745/98-BOM, C/746/98-BOM and C/747/98-BOM respectively whereby the petitioner has been asked to deposit the sum of Rs. 5 lacs and his application for exemption from the payment under proviso to Section 129E has been rejected. The learned Counsel has pleaded financial hardship. The same has been duly taken notice of by the Tribunal and it has been found that the petitioner''s contention that he had no immovable property was incorrect as he owns a Factory. Learned Counsel for the petitioner has submitted that the Factory was destroyed and even Dena Bank, from whom he had taken loan, had filed a Suit against it. If at all any loan had been taken from the Bank, the Bank was within its right to file the Civil Suit for the recovery of the amount and merely because a bald averment has been made that the Factory was destroyed and that there is no other immovable property, that does not make a case of such financial hardship. The petitioner had failed to persuade the Tribunal for exemption and the Tribunal in its discretion u/s 129E has not granted such exemption. In our opinion, the impugned order does not suffer from any such error of fact or law, which warrants interference by this Court under Article 226 of the Constitution of India. We do not find any substance in this Petition. The same is hereby rejected in limine.