High Court Upholds Collector's Decision on Stay Applications in Writ Petition Challenge

The High Court upheld the Collector's decision to dismiss most stay applications but partially allowed one in a writ petition challenging the order. The appellate authority can grant stay if the demand would cause undue hardship, requiring the Collector to provide a detailed order considering this aspect and the time-barred nature of the demand.

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The High Court dismissed a writ petition challenging the order of the Collector, Central Excise (Appeals) regarding stay applications in pending appeals. The Collector rejected most stay applications but partially allowed one. The appellate authority can grant stay if the demand would cause undue hardship. The Collector must pass a detailed order considering this aspect and whether any part of the demand is time-barred.

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