ORDER
G.R. Sharma, Member (T)
1. This stay petition has been filed by the Revenue for staying the operation of the order passed by the Commissioner (Appeals). The Commissioner (Appeals) following the ratio in the case of Mafatlal Industries Limited 1997 (89) E.L.T. 247 of the Supreme Court vacated the Order-in-Original dated 27-3-1997 passed by the Asstt. Commissioner and ordered that the refund application of the appellants may be sanctioned in the light of the above referred judgment.
2. Shri M.M. Dubey, ld. JDR submits that in case stay is not granted it will lead to sanction of the amount of refund which will vitiate the proceedings at the time of hearing of the appeal. He, therefore prays that the operation of the order may be stayed.
3. Heard the ld. JDR. Insofar as granting of stay under Section 35F is concerned, we note that Section provides that wherever financial hardship is unduly created on account of asking the appellants to deposit the duty and penalty then the Tribunal after considering all the facts and circumstances of the case may waive pre-deposit. This Section does not cover this type of the case which is before us. We find that the exercise of the inherrent power also is not called upon in this case as it will not lead to undue hardship to the Government if the operation of the order is not stayed. Having regard to this fact, we find that there is no merit in the request of the applicant. The stay petition is, therefore, rejected.