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Ultratech Concrete Versus Commissioner of Service Tax, Delhi

2015 (9) TMI 992 - CESTAT NEW DELHI

Extension of stay order - Held that:- The power 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 [2009 (11) TMI 784 - CESTAT AHMEDABAD]. 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 (4) TMI 377 .....

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lling to pursue the appeal, but the Tribunal owing to the older pendency was unable to take up the appeal. - delay in taking up these appeals is not attributable to the appellants - Stay extended. - Misc Application No.50417 of 2015 , Service Tax Appeal No.861 of 2012 - Dated:- 10-8-2015 - R K Singh, Member (T) And Sulekha Beevi C S, Member (J), JJ. For the Appellant : Ms Nupur Maheswari, Adv For the Respondent : Shri B B Sharma, AR ORDER Per: R K Singh: The Miscellaneous Application has been fi .....

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tention of the Id. Departmental Representative. The power 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 [200 .....

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hority to use all reasonable means to make such grant effective. 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 rec .....

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ffect therefrom) it was and continues to be an inherent power of the Tribunal. As regards the contention of the Id. 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: Provi .....

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