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Commissioner of Central Excise, Delhi Versus Brew Force Machine Pvt. Ltd.

2015 (7) TMI 753 - DELHI HIGH COURT

Extension of stay order - Power of Tribunal to extend stay beyond the period of 365 days - Held that:- The decision in Pepsi Foods [2015 (5) TMI 655 - DELHI HIGH COURT] was delivered two weeks after the decision of the coordinate Division Bench of this Court in CCE v. Haldiram India Pvt. Ltd. In terms of the judgment in Pepsi Foods the CESTAT would, even in terms of the third proviso to Section 35 C (2A) of the Act, not be denuded of the power to extend the stay beyond 365 days in deserving case .....

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27/2015 - Dated:- 10-7-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr Satish Kumar, Senior Standing Counsel For the Respondent : Dr Seema Jain with Mr Ajay K Jain and Mr Dushyant K Mahant, Adv. ORDER CM No. 11834/2015 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. CEAC No. 27/2015 3. The challenge in this appeal by the Commissioner of Central Excise (CCE), Delhi is to an order dated 5th January 2015 passed by the Customs .....

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of the Central Excise Act, 1944 ("Act"). 4. The CCE filed in this Court an appeal against the aforementioned decision of the larger Bench of the CESTAT in Haldiram India Pvt. Ltd. The said appeal, being CEAC No. 18/2015, was disposed of by a Division Bench of this Court by an order dated 5th May 2015 which reads as under: "The Revenue challenges an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) whereby it directed extension of the interim order granted in .....

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h Court under Article 226 of the Constitution. In these circumstances, the impugned order cannot be sustained. However, the appellant Revenue is restrained from taking any coercive action against the respondent/assessee for four weeks to enable the latter to move this Court under Article 226 of the Constitution of India, if so advised. The appeal is disposed of in the above terms." 5. Learned counsel for the Respondent submitted that the observation of the Court in the above order to the ef .....

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