1984 (11) TMI 212

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....lants. Shri A.K. Sarkar, S.D.R., for the Respondents. [Order per : Harish Chander, Member (J)]. - M/s. Gilloram Gauri Sankar, Baidyanath-Deoghar-814112 (Bihar) has filed an appeal being aggrieved from Order No. 21/MF/84 dated 26-5-1984 passed by the Additional Collector of Central Excise, Patna. The said appeal was presented in the Registry on the 27th day of June, 1984. A stay petition d....

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....Rs. 15,000/-. He has offered to deposit a sum of Rs. 5,000/- in cash in respect of penalty and fine in lieu of confiscation. 2. In reply, Shri A.K. Sarkar, the learned SDR has opposed the grant of stay. He has pleaded that he has no objection if the appellant is directed to deposit 50% of the penalty amount. He has submitted that he has got no information as to the financial status of the appel....

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....ded or the penalty levied: Provided that where in any particular case, the Collector (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Collector (Appeals) or, as the case may be, the conditions as he or it may deem fit to impose so as to safeguard the interests of revenue." 4. A simple reading ....

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....nherent powers to grant stay against recovery of fines in view of judgments of the Hon'ble Supreme Court in the case of I.T.O. Kennore v. Md. Kunhi reported in 71 ITR 815. This judgment was followed by the Hon'ble Patna High Court in the case of Pooranmal Kantia v. I.T.O. reported in 98 ITR 39. In the instant case we do not find any justification in exercising its inherent power for the grant of s....