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2013 (7) TMI 434 - CESTAT AHMEDABADLegal baking of information sought from the assessee - Application for rejection of Stay – Assessee did not cooperate to give the details as per the annexure 'A' attached to the miscellaneous application - Query as to under which provisions of the law these details are sought from the Assessee, Revenue unable to specify the provisions but tried to convince - stating that these details are being called when the assessee files an application for registration of unit – Held that:- Not a convincing answer of a specific query under which provisions of the law these details are required - Any information 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.
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