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2015 (5) TMI 697 - AT - Central ExciseStay application - Waiver of pre deposit - Doctrine of merger of order - Held that:- Tribunal's order [2015 (5) TMI 568 - CESTAT NEW DELHI] directing the appellant to deposit an amount of ₹ 12.00 Crores within a period of four weeks had been upheld by Hon'ble Chattisgarh High Court [2015 (5) TMI 567 - CHHATTISGARH HIGH COURT] and an SLP against the Hon'ble High Court's order had been filed. The Apex Court while dismissing the SLP [2015 (5) TMI 601 - SUPREME COURT] had directed that the amount to be deposited within a period of four weeks from the date of the order. In view of this position, we are of the view that it is the Judgement of Hon'ble Delhi High Court in the case of CCE vs. Lindt Exports reported in [2011 (9) TMI 609 - DELHI HIGH COURT ] which would be applicable and as such the Tribunal has no jurisdiction to modify its order dated 03.06.2014, which in our view, stands merged with the judgment of Hon'ble Chattisgarh High Court, Hon'ble Allahabad High Court in a recent judgement dated 12.11.2014 in case of Kissan Gramudyog Sansthan vs. CCE, Kanpur reported in [Kissan Gramudyog Sansthan] has held that once the appeal against Tribunal's stay order under Section 35F of the Central Excise Act, 1944 is dismissed by a High Court, the Tribunal's stay order mergers with the High Courts order and the Tribunal cannot modify its stay order and extend the period of pre-deposit. - Decided against assessee.
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