1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2917 OF 2009 M/s. A. N. IMPEX .. PETITIONERS Vs. UNION OF INDIA & ORS. .. RESPONDENTS Mr. P. D. Shah i/b PDS Legal for petitioners Mr. P. S. Jetly with R. B. Pardeshi for respondents CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 16/3/2009 P.C. . The petitioner has challenged order dated 31/7/08 passed by the Commissioner (Appeals) Central Excise Mumbai Zone-I directing the petitioner to deposit the entire amount of duty of Central Excise and interest confirmed vide impugned Order-in-Original within 15 days and report compliance. 2. We find that the order impugned is an unreasoned order. The Commissioner (Appeals) has 2 not dealt with the aspect of financial hardship. He has stated that the petitioners’ representative has not pleaded hardship. We find from the stay application that the financial hardship was in fact pleaded. Hence it is necessary to consider that aspect. We also find that the Commissioner (Appeals) has not considered the application on merits. Hence, in our opinion, the impugned order deserves to be set aside. 3. Hence the following order: . Impugned order dated 31/7/08 is quashed and set aside and the matter is remanded to Commissioner (Appeals) for consideration of the stay application denovo in accordance with law after hearing the petitioner and the respondents. . Petition is disposed of. JUDGE JUDGE