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Asiatic Gases Ltd. and others Versus C.C.E. & S.T. -Vapi

2015 (10) TMI 772 - CESTAT AHMEDABAD

Extension of stay order - Held that:- Tribunal in the case of M/s Haldiram India Pvt.Ltd. & others Vs Commissioner, Central Excise & Service Tax - [2014 (10) TMI 724 - CESTAT NEW DELHI (LB)], held that the Stay Order passed by the Tribunal may be ext .....

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t of appeals have already been listed and therefore it is difficult to take up the appeal hearing at this stage. - Stay extended. - Application No. : E/MA(EXTN)/10735-10737/2015,Appeal No. : E/650-652/2009-DB - Order No. M/11195-11197/2015 - Dated:- .....

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on for extension of period of stay vide Stay Order No. S/1125-1127/WZB/AHD/2009 dated 03/08/2009. 2. The Larger Bench of the Tribunal in the case of M/s Haldiram India Pvt.Ltd. & others Vs Commissioner, Central Excise & Service Tax - 2014-TIO .....

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decision is reproduced below:- 20. In the light of the analysis above and following the judgment of the Gujarat High Court in Small Industries Development of India, reiterated in Disha Engineers and Sharp Engineers, we answer the reference by holdin .....

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Tribunal is satisfied that the appellant/assessee was ready and willing for disposal of the appeal and/or had not indulged in any protractive strategies, extension of stay could be granted (beyond the period of 365 days) by passing a speaking order d .....

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her reasons attributable to the structure and context of this Tribunal or other appropriate reasons. In accordance with the observations and directions set out in Para 6 of the judgment in Small Industries Development Bank of India, an assessee/ appe .....

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ion by this Tribunal for grant of such extension. The Registry is directed to maintain a separate register to record data with respect to the appeals in which stay has been granted and other appeals where no stay is granted, so as to enable prioritiz .....

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