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2015 (4) TMI 383 - ALLAHABAD HIGH COURT

2015 (4) TMI 383 - ALLAHABAD HIGH COURT - TMI - Waiver of pre deposit - Manufacture of gutkha and pan masala - if one machine was used for packaging of pan masala having two RSP and the appellant have to pay double duty by treating the machine as being two machines. - Held that:- Waiver from pre-deposit and unconditional stay on the realisation of the adjudicated liability has been granted by the Tribunal since a prima facie case was found in favour of the assessee. The Tribunal has also observe .....

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-4-2015 - Hon'ble Arun Tandon And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : R. K. S. Raghuvanshi,Sr.S.C. For the Respondent : K. D. Vyas ORDER Heard learned counsel for the department and Sri K.D. Vyas for the opposite party. The appeal by the Revenue arises from an order of the Customs, Excise & Service Tax Appellate Tribunal dated 19 August, 2014. The Revenue in the present appeal has formulated the following questions of law:- "(i) Whether the Hon'ble CESTAT erre .....

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(ii) Whether the Hon'ble High Court Allahabad vide order dated 08.10.2013, in the case of Commissioner, Central Excise, Kanpur Vs. M/s J.P. Transformers, E-21 Panki Industrial area, Site-I, Kanpur has held that entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of Finance Act, 2002(20 of 2002) w.e.f. 11.05.2002, and thrid proviso by finance Act,2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely. The judgment in Kumar Cotton Mill .....

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where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated." The Supreme Court in Commissioner of Customs and Central Excise, Ahmedabad Vs. .....

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annot be held liable, the stay applications are not disposed within the time specified. The reasoning of the Tribunal expressed in the impugned order and as expressed in the Larger Bench matter, namely, IPCL v. Commissioner of Central Excise, Vadodara (supra) cannot be faulted. However we should not be understood as holding that any latitude is given to the Tribunal to extend the period of stay except on good cause and only if the Tribunal is satisfied that the matter could not be heard and disp .....

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