1999 (5) TMI 147

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..... nt. [Order per : P.C. Jain, Vice President]. Briefly stated the facts of this case are as follows : The appellants herein were issued with a show cause notice in 1972 alleging certain non-levy. Although a demand of Rs. one lakh was proposed on the basis of said judgment, but neither in the show cause notice nor in the adjudication order passed by the Collector in 1981, any demand of du .....

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..... . JDR Shri R.S. Sangia. 3. In view of the judgments of the High Court of Delhi in the aforesaid two cases, provision of Section 35F cannot be invoked in the present case. In the same way no penalty is also liable to be deposited. Accordingly the stay petition is allowed unconditionally. At this stage, ld. JDR makes a mention that case is very old, it may be taken for early hearing. We accede to .....

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