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1992 (7) TMI 154

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..... hander, President]. M/s. Samurai Electronics Pvt. Ltd., E-76, Industrial Estate, Parbatpura, Ajmer - 305002 (India) have filed an appeal being aggrieved from the order passed by the Additional Collector of Central Excise, Jaipur. The said appeal was presented in the Registry on 7-2-1992. Simultaneously, a stay application duly supported with an affidavit was also filed on the same day. A not .....

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..... lready been paid. He drew the attention of the Bench to a Bombay High Court decision in the case of Mahindra Mahindra Ltd. v. Union of India, reported in 1992 (59) E.L.T. 505 (Bom.), where a similar thing had happened. The amount involved was recovered by the Revenue authorities before the disposal of the stay application. The Hon ble High Court has directed to pay entire amount recovered by enc .....

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..... has requested for out of turn hearing, he does not object. 2. We have heard both the sides. The appellants have already deposited the amounts in terms of provisions of Section 35F. The appellants have filed the stay application which was pending before the Tribunal due to the sad demise of the learned advocate s mother. We are of the view that the Revenue authorities were not justified in recov .....

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