1992 (2) TMI 205

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..... ati, Member (T)]. By this application, the Revenue has sought for the stay of the operation of the order of Collector (Appeals) under which the learned Collector has allowed the respondents appeal in respect of that portion of the refund which was rejected by the Assistant Collector. The respondents had sought for refund consequent on the issue of Notification No. 44/89, dated 21-9-1989 iss .....

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..... The learned D.R. for the Department Shri L.N. Murthy pleaded that no doubt the original authority has given the finding taking into consideration the price structure of the appellants before 1-3-1988 and after that date, has come to the conclusion that incidence of duty could not be passed on, the fact remains that the appellants had increased the prices after 1-3-1988. He has, however, stated tha .....

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..... ent of the Tribunal which has been cited. He has pleaded that in view of this, no prima facie, case can be said to have been made out for stay by the Revenue. 4. We observe that only point on which the Revenue is aggrieved, is that the analysis done by the Assistant Collector was not quite thorough. All that D.R. pleads is that some further indepth probe is required to be done to come to the con .....

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