Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

September 2008

Stay : Tribunal has got inherent power to extend stay granted : Central Excise Act, 1944.

By Dr. K. Shivaram, Ajay R. Singh, Advocates
Reading Time 1 mins

New Page 1

29 Stay : Tribunal has got inherent power to extend stay granted : Central Excise Act, 1944.

The appellants were granted full waiver of pre-deposit of the amounts and the appeal was listed for hearing. In the meanwhile the Revenue proceeded to recover the amounts and hence the appellants filed the application for extension of stay.

 

The Bangalore Tribunal held that the Tribunal has got inherent powers to extend the stay granted in a matter as held by the Apex Court in the case of CC & CE Ahmedabad v. Kumar Cotton Mills Pvt. Ltd., (2005) (180) E.L.T. 434 (SC). Therefore the action of the Revenue to resort to coercive steps was held to be unjustified.

[ R. S. Avatar Singh & Co. v. Commissioner of C. Ex. Visakhapatnam-I, 2008 (226) E.L.T. 457 (Tri-Bang.)

 

Download PDF

You May Also Like

Registration : Reconveyance deed not compulsorily registrable : Registration Act, 1908, S. 17(1)(b).

Medical services — State cannot avoid its constitutional obligation to provide medical services on account of financial constraints — Constitution of India, Art : 47.