Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1990 (7) TMI 116

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Excise (Appeals), Bombay has disposed of the applications for stay of the order passed by the Assistant Collector of Central Excise duling pendency of the appeal without giving them an opportunity of being heard. The petitioners also complain that consequently because of the failure to comply with the provisions of Section 35F of the Central Excises and Salt Act, 1944 the appeal was dismi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... disposed of by the Collector of Central Excise (Appeals) without giving any hearing to the petitioner and holding that he was not satisfied that pre-deposit required under Section 35F of the Excise Act would cause undue hardship to the petitioner as to warrant a waiver of the same. As a consequence of the failure of the petitioner to deposit the amount confirmed by the Assistant Collector, the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d the stay application and pass order adverse against the petitioners. The authority should realise that an application for stay is a proceeding independent of the appeal filed against the order of the Assistant Collector. The Collector of Central Excise (Appeals) shall hear the parties when an application for stay is filed, and only after hearing the oral submissions should dispose of the stay ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates