1985 (9) TMI 94

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....pur Sugar Mills Ltd., Bijnor, has filed this writ petition for mandamus directing respondents Nos. 1, 2 and 3 to refund the sum of Rs. 79,493.97. 2. It appears that the petitioner-company was called upon by notices dated 9th May, 1983 and 16th May, 1983 to show cause why they should not be directed to pay duty of Rs. 68,058.05, Rs. 44,086.49 and 46,843.40 towards molasses found to have been cle....

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.... authorities concerned for refunding it to it inasmuch as on the order of the Assistant Collector dated 26th November, 1983 being passed this sum had been deposited by the petitioner with the Central Excise. The authorities did not comply with the direction given by the Collector (Appeals) and went on avoiding payment of the same on one pretext or the other; ultimately the occasion which led to th....

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....g of the appeal on 28th June, 1984. Therefore, we are unable to uphold the contention of the Counsel appearing for the respondents. Till a stay order was obtained by the respondents, mere filing of the appeal before the Tribunal did not result in granting an automatic stay order in favour of the respondents. If the respondents so desired, they should have prayed for the stay of the order of the Ap....