https://www.taxtmi.com/caselaws?id=82299 The Tribunal dismissed the stay application filed by the Collector of Customs and Central Excise, emphasizing that no duty amount had been paid by the respondent, thus no entitlement to a refund existed. The Tribunal held that the revenue did not meet the criteria for the exercise of inherent powers to grant the stay application, based on maintainability grounds. The decision focused on procedural aspects rather than delving into the substantive legal arguments presented by both parties. en-us Wed, 03 Mar 1993 00:00:00 +0530 Mon, 04 Jul 2011 12:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82299 The Tribunal dismissed the stay application filed by the Collector of Customs and Central Excise, emphasizing that no duty amount had been paid by the respondent, thus no entitlement to a refund existed. The Tribunal held that the revenue did not meet the criteria for the exercise of inherent powers to grant the stay application, based on maintainability grounds. The decision focused on procedural aspects rather than delving into the substantive legal arguments presented by both parties. Case-Laws Customs Wed, 03 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82299