2014 (11) TMI 460

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....SC, for the Respondent. ORDER Learned counsel for the Revenue submits that he does not want to file counter affidavit and we also feel that in a matter of this nature no counter affidavit is required. 2. The petitioner before us approached the Tribunal with a prayer for dispensation of pre-deposit of the penalty amount. It appears from the impugned order that the learned Tribunal has not c....

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....sit with the adjudicating authority the duty demanded or the penalty levied : Provided that where in any particular case, the Commissioner (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 Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject t....

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....here is no scope for adjudging the conduct and misconduct of the litigant when the Legislature has given a protection on certain contingency. In this situation, the Court of law for that matter the Tribunal has nothing but to find whether undue hardship will work. 5. We have checked up the papers before us and we have considered the argument of the learned counsel for the petitioner that mat....