1990 (4) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri K.S. Arora, J.D.R, for the Respondent. [Order per : Harish Chander, Member (J)] . - The applicants have made a prayer for dispensing with the predeposit of the duty amount of Rs. 8,38,922.13. Shri V. Sridharan, the learned advocate who has appeared on behalf of the applicant, pleaded that the impugned order was passed by the Collector of Central Excise, Nagpur and earlier the Ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tor (Appeals). He pleaded that this ratio is fully in favour of the applicant in view of the decision of the South Regional Bench in the case of M/s. Parker Leather Export Company v. Collector of Customs, Madras reported in 1987 (29) E.L.T. 53 (Tri.) = 1987 (12) ECR 283 where the Tribunal had followed the earlier decisions of the Tribunal. Shri Sridharan stated that no new facts had come to the kn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot a good case on merits. The applicant's unit is a sick unit and is having acute financial crisis. He has pleaded for the grant of stay. 2. Shri M.S. Arora, the learned JDR who has appeared on behalf of the respondent pleaded that the subsequent order passed by the Collector is a valid order in the eyes of law and there was no necessity of taking a note of the Assistant Collector's earlier ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is meaningless in an absolute sense; and that unless the necessary proceedings are taken at law to establish the cause of invalidity and to get it quashed or otherwise upset, it will remain as effective for its ostensible purpose as the most impeccable 'orders'. In the words of Lord Diplock, "the order would be presumed to be valid unless the presumption was rebutted in competent legal proceedings....