9911796707
TMI Blog1997 (12) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... : J.H. Joglekar, Member (T)]. In this case while approving the classification lists the Assistant Collector denied the benefit of Notification No. 138/86, dated 1-3-1986 to the assessees. In their appeal before the Collector, the assessees claimed that in the similar case of the same appellant the Tribunal had granted unconditional stay on 12-9-1989 and also the case was fixed for final hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on this order was wrong and that the Collector s order be set aside on this ground. 2. When the case came for hearing on 8-9-1997 the Bench asked Shri Gopal Prashad, learned Advocate, appearing for the respondents as to whether the Assistant Collector had passed any order in the de novo proceeding. The learned Advocate had informed the Bench that such order has been passed against which the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintained that the issue had been decided. He, however, expressed his inability to give details thereof. 5. We have carefully considered the issue before us. 6. It appeared that in a similar case referred to by the assessees before the Collector the Tribunal had placed reliance on Ballarpur Industries judgment in giving unconditional stay. In the absence of the stay order it is not possible f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by the Tribunal then the appellant could have placed a copy thereof on record to support their case. In the absence of the judgment it is not possible for us to accept the pleas made in the appeal memorandum. On this point alone, the appeal merits dismissal. 7. We observe that if the statements made in the appeal memorandum are found to be correct later on perusal of the order of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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