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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This

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2016 (3) TMI 845 - AT - Central Excise


Issues involved:
Extension of stay on appeal disposal beyond 07.08.2014.

Analysis:

The judgment delivered by the Appellate Tribunal CESTAT MUMBAI addresses the issue of extension of stay on appeal disposal beyond 07.08.2014. The appellants sought an extension of stay, claiming that their appeals had not been disposed of through no fault of their own. The Tribunal referred to a previous case involving M/s. Venketeshwara Filaments Pvt. Ltd. & Ors. vs. C.C.E. & S.T., Vapi, where it was observed that there were no provisions for further applications for extension of stay. The Tribunal clarified that once a stay order is granted by the Tribunal, it does not lapse, and the appeals need to be disposed of within three years. The Tribunal concluded that any stay order in force beyond 07.08.2014 would continue until the appeal is disposed of, eliminating the need for filing additional applications for stay extension.

Therefore, based on the precedent set by the CESTAT judgment and the fact that the stay in the present case was in force beyond 07.08.2014, the Tribunal ruled that the stay would persist until the appeal is finally disposed of. Consequently, the application for extension of stay was disposed of in light of this ruling. The judgment establishes a clear framework for the continuation of stay orders and eliminates the requirement for repeated applications for stay extension, providing clarity and consistency in such matters.

 

 

 

 

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