2009 (9) TMI 505

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....ppellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - When this stay petition was called out, the 1d. Counsel submits that the entire amount of tax, interest and penalties were recovered by the lower authorities despite the fact that the appeal was pending before this Tribunal. He draws our attention to the appeal memorandum wherein he subm....

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.... these kind of letters issued by the lower authorities for the recovery, despite the stay petition filed, is pending before Tribunal. In our considered view, this action of the lower authorities is not in consonance with the law, as has been settled by the higher judicial forum. It is a settled law that if a stay petition for waiver of pre-deposit of dues is pending before the Tribunal, the lower ....