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2014 (12) TMI 193 - HC - CustomsRestoration of appeal before tribunal - waiver of pre-deposit - Anti-dumping duty - Notification No.128/2001-Customs dated the 21st December, 2001 - levy of duty on goods imported and provisionally cleared by the appellant - Held that:- It has become an unfortunate trend to casually dispose of stay applications by referring to decisions in Siliguri Municipality v. Amalendu Das, [1984 (1) TMI 63 - SUPREME Court] and CCE v. Dunlop India Ltd., [1984 (11) TMI 63 - SUPREME Court] cases without analysing factual scenario involved in a particular case. - Two significant expressions used in the provisions of Section 35F are undue hardship to such person and safeguard the interests of the Revenue. Therefore, while dealing with the application twin requirements of considerations i.e. consideration of undue hardship aspect and imposition of conditions to safeguard the interests of the Revenue have to be kept in view. It is for the Tribunal to impose such conditions as are deemed proper to safeguard the interests of the Revenue. Therefore, the Tribunal while dealing with the application has to consider materials to be placed by the assessee relating to undue hardship and also to stipulate conditions as required to safeguard the interests of the Revenue. Order of tribunal directing the assessee to deposit a sum of ₹ 2,50,00,000/- (Rupees two crores and fifty lakhs only) modified - The appellant directed to deposit a sum of ₹ 1,75,00,000/- (Rupees one crore seventy five lakhs only) - Appeal restored conditionally.
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