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M/s GE Capital Transporation Financial Services Ltd. Versus Commissioner of Central Excise And Service Tax, Panchkula

2015 (5) TMI 963 - CESTAT NEW DELHI

Extension of stay order - Held that:- 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 - CES .....

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d to grant of stay in no way got attenuated. - having regard to the fact that the delay in taking up these appeals is not attributable to the appellants, extend the stay granted to operate during the pendency thereof. - Stay granted. - Application No.ST/MISC/50067/2015-CU[DB], Appeal No. ST/55729/2013-CU[DB] - Dated:- 14-5-2015 - Ashok Jindal, Member (J) And R. K. Singh, Member (T),JJ. For the Appellant : Shri Yogendra Alok, Adv. For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: Th .....

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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 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, Chand .....

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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 ancillary powers which are necessary to make fully effective the express grant of statutory powers. It was held in paragraph 8 of the judgm .....

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ither 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 Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on .....

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