https://www.taxtmi.com/caselaws?id=73996 A serious prima facie challenge was raised to the Collector's direction under Section 35-E(2) of the Central Excises and Salt Act, 1944, on the ground that it was made after the statutory period and without clear power to condone delay. The Tribunal noted that the appellant had not been heard on that aspect and that the validity of the Collector's action required detailed examination at the appeal hearing. On those facts, interim protection was considered justified, and unconditional stay was granted against both pre-deposit and recovery pending disposal of the appeal. en-us Mon, 18 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 18:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73996 A serious prima facie challenge was raised to the Collector's direction under Section 35-E(2) of the Central Excises and Salt Act, 1944, on the ground that it was made after the statutory period and without clear power to condone delay. The Tribunal noted that the appellant had not been heard on that aspect and that the validity of the Collector's action required detailed examination at the appeal hearing. On those facts, interim protection was considered justified, and unconditional stay was granted against both pre-deposit and recovery pending disposal of the appeal. Case-Laws Central Excise Mon, 18 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73996