2015 (8) TMI 811 - AT - Central Excise

Extenion of stay order - Held that - Stay extended in the light of the Larger Bench decision in the case of IPCL vs. C.C.E., Vadodara reported in 2004 (6) TMI 52 - CESTAT, NEW DELHI as upheld by the Hon ble Supreme Court 2005 (1) TMI 114 - SUPREME COURT OF INDIA and also as held by Hon ble High Court of Allahabad 2013 (10) TMI 1194 - ALLAHABAD HIGH COURT for a period of six months - Stay extended.

Summary

Issues: Application for extension of stay

In the judgment by Appellate Tribunal CESTAT AHMEDABAD, the issue at hand was the applications for extension of stay. The applications were allowed based on the Larger Bench decision in the case of IPCL vs. C.C.E., Vadodara, as upheld by the Hon'ble Supreme Court and the Hon'ble High Court of Allahabad. The stay was extended for a period of six months from the date of the judgment or until the disposal of the appeals, whichever occurred earlier.

The tribunal referred to the Larger Bench decision in the case of IPCL vs. C.C.E., Vadodara, which was reported in 2004 (63) RLT 1 (Tri-LB). This decision was cited as the basis for allowing the applications for extension of stay. The tribunal also mentioned that the decision had been upheld by the Hon'ble Supreme Court, adding weight to its authority. Furthermore, the judgment cited a ruling by the Hon'ble High Court of Allahabad in 2013 (10) TMI 1194, which supported the extension of stay in similar circumstances.

The tribunal, comprising M.V. Ravindran & H.K. Thakur, JJ., issued the order to grant the extension of stay for a duration of six months from the date of the judgment. The extension was to remain in effect until the disposal of the appeals, providing temporary relief to the concerned parties. The decision was made in alignment with the legal precedents set by the Larger Bench decision, the Hon'ble Supreme Court, and the Hon'ble High Court of Allahabad, ensuring consistency and adherence to established legal principles.