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September 2008

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

By Dr. K. Shivaram, Ajay R. Singh, Advocates
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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.)

 


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