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Ramesh Dalmia Versus Commissioner of Customs (Import) , Nhava Sheva

2015 (7) TMI 259 - CESTAT MUMBAI

Extension of stay order - Appellant contend that their appeals has not come up for disposal for no fault of theirs - Held that:- as the stay in the present case was in force beyond 07.08.2014, the same would continue till the disposal of the appeal. .....

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ndran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : None For the Respondent : Shri M K Mall, AC (AR) ORDER Per: M V Ravindran: The appellants seek extension of stay on the ground that their appeals has not come up for disposal for no .....

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and 3 rd proviso to Section 35C(2A) of the CEA, 1944 now has to be read to the effect that there is no provision for making any further applications for extension of stay nor Tribunal has powers for hearing and disposing the applications for extensio .....

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under: "At the same time it would also mean that after initial granting of stay by the Tribunal, order does not get lapsed. Omission of 1 st , 2 nd and 3 rd proviso would mean that the appeal filed by an assessee needs to be disposed of within a .....

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