TMI Blog2011 (2) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... n challenging the order passed by the CESTAT, granting conditional stay order. 2. The grievance of the petitioner is that on the date the stay application was listed for hearing, his Counsel was not well. Therefore, he sent an application for adjournment. The said request was rejected and the CESTAT proceeded to pass orders. He contends that, in law, the petitioner is entitled to three adjournm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. That right is nothing to do with the right to be heard in so far as waiver of pre-deposit and interim order of stay is concerned. After filing an application for stay, when the matter was listed for hearing of the said application, three days in advance, an application for adjournment is sent to the office. If three days in advance the appellant could know the inconvenience of the Counsel to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal to the interest of the Revenue. Therefore, they were not inclined to stay the entire order. However, a conditional stay has been granted. If the petitioner were to deposit ₹ 10 crores, that itself is a concession which the authority has extended to the petitioner, even though the petitioner was not represented, which in the facts of the case probably they were not entitled to. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hardship, which means something which is not merited by the conduct of the claimant or is very much disproportionate to him. The word undue adds something more than just hardship. It means an excessive hardship greater than the circumstances warrant. 6. Therefore, in the first place, the material on record clearly shows that the mis-declaration is made by the assessee in the impugned 117 con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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