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2007 (10) TMI 427 - HC - Central ExciseStay order - avoidable litigation, which the appellant department has undertaken - argument that under Section 35-C(2A) of the Act, the appeal is required to be heard within 180 days, would also be frivolous as the stay order is not co-terminus with the period prescribed for disposal of the appeal.- Held that:- Supreme Court in the case of Kumar Cotton Mills (P) Ltd. (2005 - TMI - 47203 - SUPREME COURT OF INDIA) department should have been careful in filing such frivolous appeals, which involved unnecessary expenditure and time that could have been devoted on better activities. appeal is accordingly dismissed.
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