1985 (7) TMI 94 - HC - Central Excise

Summary

The High Court dismissed a writ petition challenging the order of the Collector, Central Excise (Appeals) regarding stay applications in pending appeals. The Collector rejected most stay applications but partially allowed one. The appellate authority can grant stay if the demand would cause undue hardship. The Collector must pass a detailed order considering this aspect and whether any part of the demand is time-barred.