1989 (12) TMI 188

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....pondent. [Order per: S.K. Bhatnagar, Member (T)].  - This is a Stay application filed by the Respondents. 2. At the outset, the learned Departmental Representative raised a preliminary objection stating that the appeal has been filed by the Department against the order of Collector(A). The respondents have neither filed an appeal on their own nor even filed a Cross objection. Under t....

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....to recover the amount in terms of the order of the Collector (Appeals) and such a recovery would cause them undue hardship. Hence the prayer. 4. We have considered the submissions of both the sides. We find that in terms of Section 35-F, where an appeal has been filed and the person desirous of appealing was required to deposit the duty demanded or the penalty levied, could make an appropriate ....