( 1 ) THE matter was moved with notice and the learned Advocates for the parties agree that the matter may be disposed of without formally issuing any Rule.

( 2 ) IN this case the petitioner filed an appeal and also filed an application for exemption from making payment of the amount of duty demanded pending disposal of the appeal which are required to be deposited under Section 35f of the Central Excises and Salt Act, 1944 before the Tribunal. The petitioner made out a case that there was accumulated loss of Rs. 65. 64 lakhs as on April 30, 1984 and as a result thereof there was great hardship for which the petitioner should be granted exemption from making the said payment during the pendency of the Appeal. It was further pointed out before the Tribunal that in terms of the Order passed by this Court a sum of Rs. 8 lakhs is refundable by the Department and that the petitioner was ready to give an undertaking that the petitioner would not withdraw the said amount pending disposal of the appeal if such exemption is allowed. The Tribunal also refused to go into the merits of the case. The learned advocate for the petitioner contended that the Tribunal ought to h