VIKRAMAJIT SEN, J.

( 1 ) TILL date more than twenty Writ Petitions have been filed against orders passed by Shri O. P. Nahar, Chairperson, Appellate Tribunal for foreign Exchange. In several Orders of this Court it had been pointed out that the Tribunal must address and answer two questions. Firstly, the existence or absence of a prima facie case. Secondly, undue financial hardship if penalty is not to be exempted. As far back as in November, 2005 i had requested the Additional Solicitor General to look into the matter as valuable Court time is being taken up because of passing of Orders which do not comply with the directions given by the Hon ble Supreme Court. Time and again it has to be pointed out that compliance in Mehsana Dist. Co-op. Milk P. U. Ltd. v. Union of India, 2003 (154) E. L. T. 347 (S. C.) has to be made. Petitions have been disposed of in the past by remanding them for fresh consideration so that the reasons which have prevailed on the Tribunal to refuse or grant exemption are clearly spelt out. In a number of cases it has been noted that even though the Tribunal is of the view that no prima facie case or undue hardship is made out, exemption from pre-deposit of p

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