2008 (8) TMI 283 - HC - Central Excise

Petitioner seeks restoration of the main petition on ground that the Tribunal has no power to allow the applicant to withdraw the stay application in terms of Section 35-F of CEA, 1944 - it is apparent that no such prohibition as is being read by the applicant exists in Section 35-F - There can be no compulsion on anyone to continue with an application filed under Section 35-F, if the applicant does not desire to pursue the application at any stage - hence, this application is misconceived and is rejected accordingly.

Summary

The Gujarat High Court rejected an application seeking restoration of a petition under Section 35-F of the Central Excise Act, 1944, stating that there is no prohibition on withdrawing a stay application under this section. The court found the application misconceived and rejected it.