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TMI Blog2015 (2) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... C (AR) ORDER Per D.N. Panda 1. Looking to the demand that is made under Section 11D of the Central Excise Act, 1944, the stay application does not deserve any consideration in the light of the ratio laid down by the apex court in para-7 of the judgement in the case of ACCE West Bengal Vs Dunlop India Ltd. & Others [1985 (19) ELT 22 (SC)]. The said para is reproduced below for conven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng run under orders of Court though they were either denied permits or their permits had been cancelled or suspended by Transport Authorities. We have come across cases where liquor shops are being run under interim orders of court. We have come across cases where the collection of monthly rentals payable by Excise Contractors has been stayed with the result that at the end of the year the contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Court to intervene and give appropriate interim relief. In cases where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizens faith in the impartiality of public administration, a Court may well be justified in granting interim relief against public authority. But since the law presumes that public authorities function properly and bona fid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case indirect taxation where the burden has already been passed on to the consumer, any interim relief should at all be given to the manufacturer, dealer and the like:" (Emphasis supplied) 2. In view of the aforesaid anxiety expressed by the apex court, the appellant is directed to make deposit of the entire demand which has been collected by the appellant for which adjudication has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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