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M/s United Phosphorous Ltd Versus Commissioner of Central Excise And Service Tax, Surat-II

2016 (4) TMI 22 - CESTAT AHMEDABAD

Stay appeal - Extension of period of stay - Applicant has not taken necessary steps for disposal of the appeal - Held that:- the appeal was not taken for hearing by the Tribunal as there is huge pendency of the appeals. Lot of appeals have already be .....

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No. ST/10297/2014 - ORDER NO. M/10059/2016 - Dated:- 8-2-2016 - P K Das, Member (J) And P M Saleem, Member (T) For the Appellant : None For the Respondent : Shri S K Shukla, AR ORDER Per P K Das The applicant filed this miscellaneous application for .....

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DEL-LB, held that the Stay Order-passed by the Tribunal may be extended after considering the necessary facts as it would authorize the exercise of discretion by the Tribunal for grant of such extension. The relevant portion of the said decision is r .....

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ven in a case where the period of 365 days has passed from the date of initial grant of stay but the appeal could not bo disposed of for reasons not attributable to the appellant/assessee (in whose favour the stay was granted); and where the Tribunal .....

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g the satisfaction of the Tribunal as to absence of any delay/protractive stratagems by the appellant/assessee resulting in non disposal' of the appeal or that the appeal could not be disposed of on account or pendency of several appeals of other .....

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in whose favour an order of stay earlier granted stood vacated on expiry of 180 days or 365 days as the case may be, may present an application seeking extension of stay by pleading the necessary facts as would authorize the exereten of discretion by .....

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ting of appeals where stay has been-granted, subject to infrastructure and organizational limitations of CESTAT. 21. The reference is answered as above. All the present applications/ appeals shall be listed before the appropriate Bench having the ros .....

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