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2014 (12) TMI 859 - AT - CustomsStay application - Recovery of incineration charges of the waste oil contained in 39 containers - Held that:- Tribunal granted stay in respect of dues adjudged namely, duty, interest and penalty. There is no provision for grant of stay under Rule 41 of the CESTAT (Procedure) Rules, 1982. In the present case, the issue relates to recovery of incineration charges and there is no provision under the Custom Act to stay recovery of such charges. Further, the recovery is sought to be made in terms of the Apex Court order. Therefore, this Tribunal has no jurisdiction, whatsoever, to deal with this matter - Decided against the assessee.
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