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2010 (1) TMI 554 - CESTAT, NEW DELHIPresent Misc. Application is calling for modification of the stay order passed by the Tribunal - We make it clear that prima facie case was considered at the stage of hearing of stay application to protect interest of Revenue giving due weight to undue hardship that may be caused by stay order. The decision based on factual finding of authority and argument of both sides. We have very little scope to consider the Misc. Application as to whether the event subsequent to stay hearing altogether weighs heavily in favour of appellant. We find no reason to vary the prima facie view we have taken since no error of law nor error of fact was committed by the Tribunal while passing the order and a decision on the altogether new issue arose out of clarification of DGCA shall amount to review of decision on an additional and fresh evidence not borne by record.
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