TMI Blog2013 (12) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (2A) of the Income Tax Act - Following JP. Transformers Versus CCE, Kanpur [2013 (8) TMI 709 - CESTAT NEW DELHI] - Tribunal has got an authority to extend the stay orders which have been passed – thus, extension for stay granted – decided in favour of assessee. - E/1153,1154,350456/2007 & E/491 to 494,1585,922,883to888,1115/2009 & E/784,785,120,121,1932,/2010 - - - Dated:- 11-11-2013 - M V R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce and the extension should not be granted mechanically. 2. Learned counsel Shri Anand Nainawati appearing on behalf of the Bar submits that an identical issue came up before the Principal Bench of the Tribunal in the case of J.P. Transformers vs. CCE, Kanpur and disposed by Miscellaneous Order No.57882 of 2013 on 03.06.2013, the Principal Bench has reiterated that the law as decided on the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees under the provisions of Section 35C (2A) or Section 129B of the Central Excise Act, 1944 and Customs Act, 1962 respectively. On perusal of the decision of the Principal Bench, J.P. Transformers (supra), we find that the Bench has considered the issue and also considered the decision of the Apex Court in the case of Kumar Cotton Mills Private Limited and held that Tribunal has got an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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