Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 1075 - ALLAHABAD HIGH COURT

2015 (8) TMI 1075 - ALLAHABAD HIGH COURT - TMI - Challenge to stay order - Held that:- provisions of Section 35-C(2A) have been held to be mandatory by this Court and, therefore, in any case the Tribunal can grant an interim order which can travel beyond 365 days which is the maximum limit fixed under Section 35-C(2A) of the Central Excise Act, 1944 - interim order granted by the Tribunal shall not contine beyond 365 days from the date it has been passed. We further clarify that, having regard t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rtment has filed this excise appeal against the order of the Service Tribunal dated 21.10.2014. Facts in short leading to the present appeal are as follows : (i) The assessee has filed the Excise Appeal No.53772-53774 of 2014 before the Central Excise Tribunal against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Tribunal was pleased to grant an interim order in favour of the assessee. However, before expiry of the statutory period of 365 days, the appeal co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ging the order so passed by the Tribunal, learned counsel for the department submitted that the Tribunal is a creation of statute and is bound by the provision made therein. Section 35-C(2A) of the Central Excise Act, 1944 limits the period of interim order to the maximum period of 365 days. Therefore, the order dated 21.10.2014 passed by the Tribunal cannot travel beyond 365 days. Heard counsel for the parties and perused the material on record. It is not disputed that the provisions of Section .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version