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2013 (10) TMI 811 - AT - Service TaxExtension of operation of the orders - Section 35F and 35C - Held that:- there is no specific provision authorising grant of stay of realisation of the adjudicated liability. However the power to grant of stay pending the hearing of an appeal being an inherent power of an appellate forum/quasi judicial forum, such power is exercised as integral to the appellate jurisdiction. It is this exercise of the power to grant of stay that is the subject matter of the sunset clause in the proviso to Sub Section (2A) of Section 35C. The sunset clause does not apply to grant of waiver of pre-deposit, an exercise conditioned by the provisions of Section 35F - orders of the Tribunal in the stay application in the two appeals, notwithstanding the observations that the grant of waiver shall operate during the pendency of the appeal - stay to continue till disposal of appeal.
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