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2013 (4) TMI 206 - AT - Central ExciseUnconditional stay - Recovery in view of 35C ( 2A ) - Whether on expiry of six months from the date of stay order, the Appellant is required to file an application for extension of stay - Held that:- For the period subsequent to the insertion of the Second Proviso the Tribunal should, as a matter of practice, specify the time period during which the stay shall operate after exercising its judicial discretion. The period may be limited or could be co- terminous with disposal of appeal - on consideration of all relevant factors in a given fact situation. In this case, since the stay order dtd . 11.05.2012 does not mention the period, its duration has to be treated as co-terminus with the disposal of appeal. Therefore while the application for early hearing is dismissed, the Department is, directed not to take coercive action for recovery - The miscellaneous application stands disposal of as above. Decision in the case of Poly Fill Sacks vs. Union of India [2005 (2) TMI 148 - HIGH COURT OF GUJARAT] followed.
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