1992 (7) TMI 152

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..... espondent. [Order per: Harish Chander, President], - The present Miscellaneous application emerges from the Tribunal's Stay Order No. 452 to 460/89-WRB dated 10-11-1989. Shri V.K. Jain, the learned SDR, who has appeared on behalf of the applicant/respondent reiterated the contentions made in the application for the vacation of the stay or alternatively for out of turn hearing of the appeals. Sh .....

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..... oth the sides and have gone through the facts and circumstances of the case. The Bench had enquired from Shri Rangwani as to how much excise duty the appellants are paying annually. To this the learned consultant has stated that the appellants pay Rs. 4 to 5 crores annually on account of excise duty and Shri Rangwani further stated that he has come all the way from Bombay for hearing of the Miscel .....

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..... al be pleased to hear the appeal at the earliest opportunity, and vacate the stay". A simple perusal of the application shows that the application has been filed by the Revenue in a most casual manner and the amount of duty involved is Rs. 99,759/- and penalty of Rs. 1,35,000/-. There is no adverse evidence on record as to the financial position of the appellants. Filing of frivolous applications .....

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