TMI Blog2008 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... operation of that legislation cannot be stayed – appellant has not proved that if stay is not granted he will suffer any injury – since there is no any exceptional circumstances, interim relief cannot be granted - 4979 of 2008 - - - Dated:- 16-7-2008 - D.K. Deshmukh and J.P. Devadhar, JJ. S/Shri Milind Sathe with V. Nankani with Hitesh Jain Subhash Jadhav i/b M/s.ALMT Legal, for the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that the notifications have been issued in exercise of powers conferred by sub-section (a) of Section 3 of the Central Excise Act. Perusal of the provision of Section 3(a) of the Act shows that it is by the notifications which are mentioned in the above quoted prayer clause that effect is given to the provisions contained in section 3(a). Thus, if, interim relief staying the operation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... injury is occasioned. The Court has therefore to strike a delicate balance after considering the pros and cons of the matter lest larger public interest is not jeopardized and institutional embarrassment is eschewed." 5. It is, thus, clear that there is presumption about the validity of the legislation and therefore, merely because the validity of the legislation is challenged, the operation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution grant any stay of recovery of tax save under very exceptional circumstances. The grant of stay in such matters should be an exception and not a rule. 6. In the present case though an interim order is sought stopping the recovery of tax under Section 3(a), no exceptional circumstances have been made out for grant of such extra ordinary interim relief. The Supreme Court has observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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