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2013 (11) TMI 1021 - AT - Central ExciseApplications for extension of stay already granted – Held that:- The third proviso to Section 35C (2A) of the Central Excise Act, 1944 was inserted by Finance Bill, 2013, in the context of such appeal is not disposed of within the period specified in the first proviso of the said Section, which was inserted by Finance Bill, 2002 – Following CCE, Ahmedabad Vs. Kumar Cotton Mills Pvt. Ltd. [2005 (1) TMI 114 - SUPREME COURT OF INDIA] - after considering the periods as specified in proviso to sub-section (2A) held that the Tribunal has power to extend stay after specified period - There is a direction that pre-deposit of the balance amount shall remain waived during the pendency of the appeal – application for extension of stay already granted allowed – Decided in favour of Assessee.
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