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Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Dismissal of appeal for non compliance of stay order - The stay ...

Central Excise

May 29, 2013

Dismissal of appeal for non compliance of stay order - The stay applications of individual appellants, having regard to their peculiar circumstances, should be considered individually and separate orders should be passed - HC

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  1. As the stay application has not been decided on merits of the case, therefore, the order of dismissal of the appeal is not sustainable in the eyes of law - AT

  2. Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC

  3. Petition against dismissal of stay petition by CIT(A) - CIT(A) has to follow the parameters for granting stay - HC

  4. Stay application - non deposit of service tax as collected from the clients / customers - having regard to financial hardship, stay granted partly - AT

  5. Dismissal of application for additional evidence as well as the appeal - disallowance of development expenses - Explanation appears to have manufactured for the purpose...

  6. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...

  7. Application for restoration of appeal filed after almost 16 years - Application for restoration is to be made within three months from the dismissal of the appeal - AT

  8. There is constant non-appearance of the appellant before this Tribunal - appeal is liable for dismissal for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982 - AT

  9. Pendency of the appeal and the application for interim stay on account of non re-constitution of the Bench - appeal preferred by the petitioner is pen - HC

  10. Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the...

 

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