TMI Blog2014 (12) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 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. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned demand under Rule 41 of the CESTAT (Procedure) Rules, 1982. 2. The learned counsel for the appellant submits that this Tribunal had ordered pre-deposit of ₹ 2.5 lakhs against penalty of ₹ 10 lakhs imposed on the appellant vide stay order No. S/122/W2B/06.C.I.(C.S.T.B) dated 27/01/2006. Subject to such pre-deposit, recovery of dues were stayed pending decision. It is the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest 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, whatsoeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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