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2014 (3) TMI 522 - ALLAHABAD HIGH COURTReview petition - Stay application - Stay on recover of duty and penalty - Held that:- Perusal of the grounds of appeal reveals that no ground has been taken relating to financial hardship. The order of the Tribunal has not been challenged on the ground that the financial hardship has not been considered inasmuch as there was a financial hardship and, therefore, the order of the Tribunal was not justified. No substantial question of law has been framed relating to financial hardship. In the order dated 10.9.2013, it has been categorically observed that no argument has either been advanced or pressed by the learned counsel for the appellants in respect of the financial hardship. This observation has not been disputed. The counsel, who argued the appeal, has not come forward to dispute the above assertion. Therefore, when the appellant has not pleaded and raised any argument about the financial hardship, there was no occasion to consider the same. The pleading in this regard in the review application cannot be entertained - Decided against assessee.
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