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M/s Beekay Engineering Corporation Ltd Versus Commissioner of Central Excise And Service Tax, Raipur

2015 (6) TMI 509 - CESTAT NEW DELHI

Extension of stay order - Extension of the further period of 365 days - Held that:- Perusal of Section 35C (2A) clearly reveals that the said sub-section did not grant any power to grant stay; it only sought to put fetters on the power of the Tribunal to grant stay beyond a certain period. Consequently its abolition can only have an effect that fetters which the said sub-section sought to place on the Tribunal with regard to the duration beyond which CESTAT could not grant stay no longer exist. .....

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pursue the appeal, but the Tribunal owing to the older pendency was unable to take up the appeal. - Stay extended. - Application No.ST/MISC/50093/2015-CU[DB], Appeal No.ST/56346/2013-CU[DB] - Dated:- 14-5-2015 - Ashok Jindal, Member (J) And R K Singh, Member (T),JJ. For the Appellant : Shri B L Narasimhan & Shri Manish Gaur, Advs. For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: The Miscellaneous Application has been filed by the appellant seeking extension of stay granted b .....

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r to grant stay has not been expressly provided in the Statute. However, power to grant stay is an inherent power as has been held in the case of Shri Ram Narayan Dyg. & Ptg. Mills Vs. CCE, Surat-I [2010 (262) ELT 526 (Tri. - Ahd.)] This inherent power to grant stay has been expressly recognised even by the Hon'ble Supreme Court as is evident from para 6 of the judgement in the case of CCE, Chandigarh Vs. Baldev Raj Ram Murthi [2005 (187) ELT 477 (Tri. - Del)] The said para 6 is reproduc .....

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tive. The Supreme Court, in the case of Union of India v. Paras Laminates (P) Ltd., reported in 1990 (49) E.L.T. 322 (S.C.) has held that the Tribunal functions as a court within the limits of its jurisdiction and being a judicial body, it has all those incidental and ancillary powers which are necessary to make fully effective the express grant of statutory powers. It was held in paragraph 8 of the judgment that, certain powers, are recognised as incidental and ancillary not because they are in .....

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er of the Tribunal. As regards the contention of the ld. Departmental Representative that with the abolition of Section 35C(2A) ibid the power of CESTAT to extend stay stands eclipsed, we would like to peruse the said section, which is reproduced below:- "35C (2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed: Provided that where an order of stay is made in any proceedings .....

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