TMI Blog2013 (7) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... n sought not having the backing of the law and if not given - cannot be the ground for seeking vacation of the stay – Decided against the Revenue. Extension of Stay Application – Held that:- As per the Larger Bench decision of the Tribunal in the case of IPCL vs. C.C.E., Vadodara [2004 (6) TMI 52 - CESTAT, NEW DELHI] as upheld by the Hon'ble Supreme Court, states that Revenue gets the liberty to bring to the notice of the Tribunal of any change in the circumstances, which can be considered by the Bench before granting extension of stay - There is no change in the circumstances – Extension was granted to the Assessee – Decided in favor of Assessee. - E /392 to 396 of 2006 & E/4306/99 - M/11491 TO 11497/WZB/AHD/2013 - Dated:- 12-3-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us application filed by the Revenue, it is his submission that the appellants herein are not cooperating with the department and are not giving the required details which is as per annexure to this miscellaneous application. It is his submission that the department would like to have these details and the Bench may direct the appellants to submit these details. He would also rely upon the judgments of the Hon'ble High Court of Gujarat in Civil Application No. 14745 of 2006, decided on 10.4.2007 and submit that the Hon'ble High Court, in a similar situation, had restrained the assessees from transferring, alienating or disposing the movable or immovable properties belonging to them without permission of this Court or the Commissioner Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d penalty and did not interfere in the confiscation and redemption fine imposed by the lower authorities. It is his submission that the facts in that case were totally different and there is no new facts brought out in this case requiring vacation of the stay. 4. We have considered the submissions made at length by both sides and perused the record. 5. First we take up the miscellaneous application filed by the Revenue for disposal. On perusal of the miscellaneous application, we find that the grounds raised by the Revenue for vacation of the stay is that M/s. Roopalee Dyeing and Printing Mills did not cooperate to give the details as per the annexure 'A' attached to the miscellaneous application. On perusal of the said annexure 'A', we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 18 Details of a Proprietor/All Partners/All Directors (a) Name (b) Father's name (c) Residential address (d) Date of Birth (e) Pan no. (f) Bank Account no. with name of Bank (g) Copies of Passport (h) Photograph 6. On a specific query from the Bench as to under which provisions of the law these details are sought from the assessee, Learned Additional Commissioner was unable to specify the provisions but tried to convince the Bench stating that these details are being called when the assessee files an app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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