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2014 (3) TMI 281 - AT - Central ExciseExtension of stay already granted - Revenue contends that after insertion of the third proviso to sub-section (2A) of Section 35C of Central Excise Act, 1944, by Finance Act, 2013, the Tribunal should not extend the stay order - Held that:- 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 - Tribunal has power to extend stay after specified period - even after insertion of third proviso of sub-section (2A) of Section 35C of the Act, 1944 as the said proviso provides in case the appeal is not disposed of within the total period of three hundred and six-five days from the date of order referred to in the first proviso - Following decision of COMMISSIONER OF CUS. & C. EX., AHMEDABAD Versus KUMAR COTTON MILLS PVT. LTD. [2005 (1) TMI 114 - SUPREME COURT OF INDIA] - Stay extended.
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