2010 (4) TMI 477

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..... ocates, for the Respondent. [Order]. - The Court : We have heard the learned Counsel for the parties in application being G.A. No. 2531 of 2009. 2. According to the learned Counsel for the appellant, as against the duty liability of Rs. 1,05,58,210.32, the appellant has already paid a sum of Rs. 52,79,105.16. Therefore the appellant is seeking stay against coercive recovery of the balance amount .....

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..... for the parties, we are of the view that while the certificates issued by the Warship Production Superintendent of the Navy Office at Calcutta may give justification for granting stay against coercive recovery of the penalty amount, in view of the decision of the Apex Court in Leader Engineering Works (supra), the appellant is not entitled to claim unconditional stay against recovery of the duty .....

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