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M/s Hindustan Steel Works Constructions Ltd. Versus Commissioner of Central Excise, Raipur

2015 (7) TMI 188 - CESTAT NEW DELHI

Extension of stay order - Power of Tribunal - Held that:- Sub-section (1) of section 35B 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. Tribunal had power to extend the stay beyond the period of 365 da .....

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ST/576/2009-CU (DB) - Dated:- 13-4-2015 - Ashok Jindal, Member (J) And R. K. Singh, Member (T),JJ. For the Appellant : Shri Rakesh Sinha, Adv. For the Respondent : Ms Kanchana Yadav, Adv. ORDER Per: Ashok Jindal: The Miscellaneous Application has been filed by the appellant seeking extension of stay granted by the Tribunal earlier. The appellant has stated that in spite of the earlier Stay Order, Revenue is insisting for recovery and hence seeking extension of the said Stay Order. 2. Ld. Departm .....

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CE, 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 reproduced below:- "6. The inherent power of a Tribunal was upheld by the Apex Court in ITO v. M.K. Mohammed Kunhi reported in 71 1TR 815 (S.C.), in which the Supreme Court, in the context o .....

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s 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 inherent in the Tribunal, nor because its jurisdiction is plenary, but because it is the legislative intent that the power which is expressly granted in the assigned field of jurisdiction is .....

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