TMI Blog1989 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... on filed by the Respondents. 2. At the outset, the learned Departmental Representative raised a preliminary objection stating that the appeal has been filed by the Department against the order of Collector(A). The respondents have neither filed an appeal on their own nor even filed a Cross objection. Under the circumstances, they are not an aggrieved person and in terms of Section 35-F, no stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would cause them undue hardship. Hence the prayer. 4. We have considered the submissions of both the sides. We find that in terms of Section 35-F, where an appeal has been filed and the person desirous of appealing was required to deposit the duty demanded or the penalty levied, could make an appropriate prayer for waiver of pre-deposit and it was such a prayer which was required to be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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