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2016 (4) TMI 22 - CESTAT AHMEDABAD

2016 (4) TMI 22 - CESTAT AHMEDABAD - TMI - 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 been listed and therefore it is difficult to take up the appeals hearing at this stage. Therefore, the extension of stay is granted till the disposal of the appeal. - Stay granted and appeal disposed of - Appl .....

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& Service Tax - 2014-TIOL-1965-CESTAT-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 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 .....

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days) by passing a speaking order disclosing 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 reasons attributable to the ucture 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 Develop .....

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