1983 (2) TMI 296

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....ain, for the Respondents. [Order per : Shri Harish Chander]. - This is an application for stay filed by M/s Atic Industries Ltd., AtuI in connection with the appeal against the order of the Collector of Central Excise, Baroda vide Order No. 2 of 1982. It is a transferred matter from the Board. The appellant had filed stay petition before the Board on the 10th day of July, 1982. The Learned Coun....

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....pellants will suffer undue hardship and irreparable loss if the appellants are required to pay the huge amount of Rs. 33,25,832.38. The Excise authorities are pressing hard for immediate payment and as such the appellants have prayed that immediate stay may be granted. The Departmental Representative has objected to the grant of stay on the ground that there is no undue harship to the appellants. ....

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....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 Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue". 2.  The learned Counsel fo....