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MATOSHREE ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD

2015 (10) TMI 978 - CESTAT MUMBAI

Extension of stay - Assessee contends that appeals has not come up for disposal for no fault of theirs - Held that:- In the light of the judgement of CESTAT [2014 (12) TMI 227 - CESTAT AHMEDABAD] and as the stay in the present case was in force beyon .....

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llant : None For The Respondent : Shri S R Nair, E O (AR) Per: M V Ravindran: None appeared for the applicant. Heard learned D.R. 2. Since the defects pointed out by the Registry are cured, show-cause notice is discharged. 3. The applicant seeks exte .....

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the Tribunal observed as under:- "The omissions of 1 st , 2 nd 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 Tribun .....

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ave to be disposed of as such" The Tribunal further observed as 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 .....

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