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Hari Fertilisers Vs. Union of India (Uoi) and ors. - Court Judgment

LegalCrystal Citation
SubjectExcise
CourtAllahabad High Court
Decided On
Case NumberCivil Misc. Writ Petition of 1985
Judge
Reported in1985(5)LC2185(Allahabad); 1985(22)ELT301(All)
ActsCentral Excise Act, 1944 - Sections 35F
AppellantHari Fertilisers
RespondentUnion of India (Uoi) and ors.
DispositionPetition dismissed
Excerpt:
cesa, 1944, section 35f - stay of recovery-collector should examine prime facie case in granting or refusing stay, considering undue hardship to the assessee. - orderb.n. sapru, j.1. this writ petition has been filed against the order of the collector, central excise (appeals). four appeals are pending against the orders of the assistant collector, central excise, varanasi in which stay applications were filed. the collector rejected all the stay applications except one which has been allowed in part. under the proviso to section 35f, the appellate authority may grant stay if the demand levied would cause undue hardship to the person appealing. the collector should pass a speaking order taking into account this aspect of the matter. he may also consider whether any part of the demand is prima facie barred by time before passing appropriate orders. with these obseivation the writ petition is dismissed.
Judgment:
ORDER

B.N. Sapru, J.

1. This writ petition has been filed against the order of the Collector, Central Excise (Appeals). Four appeals are pending against the orders of the Assistant Collector, Central Excise, Varanasi in which stay applications were filed. The Collector rejected all the stay applications except one which has been allowed in part. Under the proviso to Section 35F, the appellate authority may grant stay if the demand levied would cause undue hardship to the person appealing. The Collector should pass a speaking order taking into account this aspect of the matter. He may also consider whether any part of the demand is prima facie barred by time before passing appropriate orders. With these obseivation the writ petition is dismissed.


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