1995 (5) TMI 135

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....nt. Shri B.D. Bhagat, JDR, for the Respondent. [Order]. - This is an application for stay of pre-deposit of Rs. 62,022.61 demanded by the Collector of Central Excise (Appeals). Along with the stay application, an application has also been filed to refund this amount which he says has been deposited in the PLA account in response to coercive methods of the Department. 2.Shri A.S. Shisho....

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....to show any evidence that there was any compulsion or force in getting this debit entry made except a remark in the PLA "duty is debited under protest". In my view this remark does not establish that the amount has been paid as a result of coercive measures. The Advocate's claim that the amount was paid in order to avoid seizure of plant and machinery in the factory, is totally unsubstantiated. Th....