2006 (2) TMI 447

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.... JDR, for the Respondent. [Order]. - Heard Shri J.P. Khaitan, ld. Sr. Advocate for the appellants. In this case he submits that after hearing the appellants and the respondents, this Tribunal passed the stay order on 1-4-2005 from payment of duty till further orders and prima facie, the case was covered in favour of the appellants. He submits that when the stay order was in force, the Assist....

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....was endorsed to the concerned Assistant Commissioner and the respondent Commissioner. The date of 2nd February, 2006, was declared a holiday and when the case was came up on 3-2-2006, the Tribunal directed the concerned Commissioner and the concerned Assistant Commissioner to remain present and to explain their case on 8-2-2006. 2. I have heard Shri Y.S. Loni, ld. JDR for the Revenue. The ....

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....ld have taken the Tribunal's Order before adjusting the amount which has also not been done. This is nothing but disregard shown to the Tribunal by the concerned Assistant Commissioner. 4. It is disturbing that when the stay order passed by the Tribunal till further order, the concerned Assistant Commissioner has resorted to coercive measures to recover the amount from the appellants by ma....