VINOD KUMAR GUPTA, J.

( 1 ) THE order dated 27-5-1997 passed by the respondent No. 1 has been challenged by the petitioner primarily on the ground that this respondent did not take into account all the relevant factors while disposing of the petitioner's prayer for dispensing with the requirements of pre-deposit of the amount of the duty of the Central Excise in the seven appeals filed by the petitioner before him. It is on the following main consideration that the respondent No. 1 has declined to dispense with the pre-deposit of the amount of duty :"the ground that the appellant has a strong case is urged by every appellant and that is the reason why, based on their belief, they file an appeal. It is not a ground sufficient enough to grant waiver of pre-deposit unless, in addition, the appellant is able to establish that pre-deposit would cause undue hardship to them. "

( 2 ) DURING the course of hearing today, the parties agreed that this petition may be finally disposed of today itself without inviting the respondents to file the affidavit-in-opposition. Since, however, the affidavit-in-op-position has not been filed, as I observed, that none of the allegations in the writ peti

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