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2014 (5) TMI 127 - HC - Central ExciseDuty demand - Assessee mis led Tribunal to obtain stay application - Held that:- A perusal of the principle of law would clearly bring out that the party mis–representing facts before the Court with the object of securing interim relief would be rendered disentitled to opportunity of hearing the matter on merit. Once the Tribunal has found that the interim order was secured by the appellant by practicing misrepresentation then no option is left with the Tribunal to non–suit the appellant on principle and precedent. It is established beyond doubt that such fraudulent misrepresentation has no place in the judicial administration. There is no substantial question of law within the meaning of Section 35 G of the Act, which may warrant admission of the appeal - Following decision of KD. SHARMA Versus STEEL AUTHORITY OF INDIA LTD. & ORS. [2008 (7) TMI 851 - SUPREME COURT OF INDIA] - Decided against assessee.
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