2012 (11) TMI 527

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....abhakar, Superintendent (AR) Per: Ashok Jindal: The appellant are in appeal along with stay application for staying the impugned demands under the impugned order wherein their appeal has been dismissed for non-compliance with the provisions of Section 35F of the Central Excise Act,1944 read with Section 83 of the Finance Act,1994. 2. After hearing both the sides, we observe that the Commissione....

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....ded the stay application on the premise that the appellant has not pleaded any financial hardship. Therefore, the requirement to make pre-deposit of the entire dues confirmed against them is not proper in the eyes of law. While deciding the stay application it is to be borne in mind whether the assessee is having any prima facie case, whether balance of convenience lies in their favour or not, and....