2014 (8) TMI 845

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..... rs, is also a hardship that should be taken into account. Assessees are obliged to take note of how a particular point of fact or law is viewed by an authority and they will be justified in seeking consistency of views - Relying upon the decision of the Supreme Court in Vijay Prakash D.Mehta v. Collector of Customs [1988 (8) TMI 109 - SUPREME COURT OF INDIA], the respondents have taken a stand in .....

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..... ting the petitioner to make a pre-deposit of ₹ 2.00 Lakhs for entertaining a statutory appeal. 2. Heard Mr.S.Murugappan, learned counsel for the petitioner and Mr.Xavier Felix, learned counsel for the respondents. 3. Insofar as pre-deposit condition is concerned, the Appellate Authority is obliged to go into the question of hardship. There are certain parameters upon which hardship can .....

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..... by the inconsistent stand taken by the very same authority, due to the change of officers, is also a hardship that should be taken into account. Assessees are obliged to take note of how a particular point of fact or law is viewed by an authority and they will be justified in seeking consistency of views. 6. Relying upon the decision of the Supreme Court in Vijay Prakash D.Mehta v. Collector of .....

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