2005 (8) TMI 42

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..... satisfied - petitioner was not co-operating with the Department in the matter of recovery - Department has also a stand that the recovery officers were even misled. Though there is yet another contention in the statement that the payment of the amount did not cause undue hardship to the petitioner, that is not reflected in order - Since the Commissioner has formed the opinion and entered the satis .....

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..... not co-operating with the Department in the matter of recovery. Untenable contentions had been taken when steps for recovery were taken. The Department has also a stand that the recovery officers were even misled. Though there is yet another contention in the statement that the payment of the amount did not cause undue hardship to the petitioner, that is not reflected in exhibit P6. Therefore, it .....

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