1995 (3) TMI 244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri P.K. Jain, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - After hearing both sides in regard to the stay petition filed by the applicants, M/s. Lippy Trading Corporation, Agra, we are not satisfied that a prima facie case has been made out by the applicants. Shri J.S. Agarwal, learned counsel for the petitioners mainly relied upon the earlier decision in the appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial hardship as the applicants are a very small scale unit. 2. Shri P.K. Jain, learned Senior Departmental Representative countered the submission made by the learned counsel and contended that the subsequent proceedings initiated by the Collector were permissible as the question of suppression of the relevant facts was not the issue before the Collector (Appeals). The duty demand is fairl....