TMI Blog1992 (3) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... as presented on 10.9.1991. The Tribunal vide Stay Order No. S-5/92-D, dated 8.1.1992 had disposed of the said stay application and the applicant was ordered to deposit the duty amount of Rs. 3,06,925/- and penalty amount of Rs. 1 lakh was dispensed with. The duty amount was to be paid on or before 1st March, 1992. Being not satisfied with the said stay order passed by the Tribunal, the applicants have moved the present Misc. Application for modification of the earlier order passed by the Tribunal. Shri R.K. Jain, learned Consultant has appeared on behalf of the applicants. He has pleaded that on page No. 12 of their application for stay, the applicant had made a prayer for granting the stay during the pendency of the appeal. Shri Jain plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the applicant has mentioned that the applicant's unit is a SSI unit and the applicant was availing the benefit of Notification No. 83/83-CE, dated 1.3.1983 as amended from time to time. Shri Jain also argued that the Order passed by the Collector (Appeals) on 12.11.1990 was not looked into by the Tribunal while disposing of the earlier stay application and he argued that no COB has been issued. He pleaded that in case the earlier order passed by the Tribunal is not modified, the applicant shall suffer irreparable loss and pleaded for the modification of the same. 2. Smt. J.M.S. Sundaram, learned SDR who has appeared on behalf of the respondent pleaded that there is no infirmity in the order passed by the Tribunal. While disposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence has been granted to them. In any case, by 1986 when they filed the classification list even the cooling period of 2 years after 1984 after crossing investment limit has been crossed by the applicants herein. In such a situation, prima facie we are of the view that the applicants have not made out a case for waiver of pre-deposit of duty". The stay order passed by the Tribunal is dated 8.1.1992 and the stay application was heard by the Bench on 24.12.1991. The letter attached with the Misc. Application on page 7 from the Ministry of Food Processing Industries, New Delhi is dated 5.9.1991. This letter was very much in existence on the last date of the hearing and the Tribunal had disposed of the stay application after taking into con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 13.5.1988 of the Industries Department. The fraud being played by the assessee is apparent from the letter of District Industries Centre referred to in Para-1. To allow SSI benefits to the assessee will amount to making a mockery of the basic policy of the Government to help Small Scale Industries. Instead of honestly paying the duty demanded by the Department the assessee chose to del mud the Government by maintaining that they have a SSI certificate and that's all which is required under Notfn. No. 175/86. The party seems to have overlooked the fact that to be able to get benefits of SSI under the said Notification the basic requirement is that he should be a SSI Unit. As is evident from the letter of District Industries Centre referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from that provision. In our opinion the Appellate Tribunal must be held to have the power to grant stay as incidental or ancillary to its appellate jurisdiction. This is particularly so when Section 220(6) deals expressly with a situation when an appeal is pending before the Appellate Assistant Commissioner but the Act is silent in that behalf when an appeal is pending before the Appellate Tribunal. It could well be said that when Section 254 confers appellate jurisdiction, it impliedly grants the power of doing all such acts, or employing such means, as are essentially necessary to its execution and that the statutory power carries with it the duty in proper cases to make such orders for staying proceeding as will prevent the appeal if s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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