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2015 (9) TMI 1082 - HC - Central ExciseExtension of stay order - Held that:- Tribunal being a creation of a Statute is bound by the provision under which it has been created. Therefore, the Tribunal does not have the power to pass interim orders in teeth of statutory provision of Section 35-C(2A) of the Act, 1944. The Tribunal is bound to confine the interim orders to the period provided for under the said section i.e. 365 days and nothing beyond it. A Division Bench of this Court in the case of Commissioner of Central Excise [2015 (5) TMI 27 - ALLAHABAD HIGH COURT] has held that the provision of Section 35-C(2A) of the Act, 1944 are mandatory in nature. - no hesitation to hold that the order of the Tribunal insofar as it directs that the interim order would continue till the decision of the appeal must be read to mean that the interim order shall continue for a period of 365 days, in terms of Section 35-C(2A) of the Act, 1944 and nothing beyond it - Appeal disposed of.
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