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2015 (11) TMI 1113 - CESTAT NEW DELHI

2015 (11) TMI 1113 - CESTAT NEW DELHI - TMI - Extension of stay order - Power of Tribunal to extend stay beyond the period of 365 days - Held that:- power to grant stay although not expressly provided in the Statute (either before 06.08.2014 or with effect therefrom) it was and continues to be an inherent power of the Tribunal - section did not grant any power to grant stay; it only sought to put fetters on the power of the Tribunal to grant stay beyond a certain period. Consequently its aboliti .....

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CE, Delhi [2014 (10) TMI 724 - CESTAT NEW DELHI (LB)] held that the Tribunal had power to extend the stay beyond the period of 365 days in cases where appellant was ready and willing to pursue the appeal, but the Tribunal owing to the older pendency was unable to take up the appeal - Stay extended. - Misc. Application No.50689 of 2015 in Service Tax Appeal No.720 of 2012 - Misc. Order No. 52811/2015 - Dated:- 10-8-2015 - Mr. R.K. Singh, Technical Member And Ms. Sulekha Beevi C.S., Judicial Membe .....

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4 Section 35C(2A) of the Central Excise Act, 1944 has been abolished and therefore the Tribunal does not have any power to grant extension of stay. 3. We have considered the contention of the ld. 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 st .....

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ery proceedings pending an appeal is incidental and ancillary. It was held that an express grant of statutory power carries with it, by necessary implication, the authority 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 ancill .....

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to grant stay. From the foregoing it is evident that the power to grant stay although not expressly provided in the Statute (either before 06.08.2014 or with effect therefrom) it was and continues to be an inherent power of the Tribunal. As regards the contention of the ld. 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 Tri .....

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