9911796707
TMI Blog1985 (1) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Registry on the 27th day of October, 1984 and is registered with the Registry Vide Appeal No. ED/Cal/291/84. Simultaneously, a stay petition was also presented in the Registry. 2. Shri A.K. Sarkar, the learned SDR has appeared on behalf of the appellant,. He has pleaded that the stay should be granted. Later on he pleaded that the stay petition is misconceived. He has submitted that the revenue was under the honest belief that the stay petition is to be filed along with the appeal; otherwise the appeal will not be admitted. 3. Shri K.K. Banerjee, the learned Advocate has appeared on behalf of the respondent. He has pleaded that the stay petition should be dismissed. He has also pleaded that the Revenue should have granted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws that any person desirous of appealing against such decisions or order shall pending the appeal deposit with the adjudicating authority the duty demanded or the penalty levied. The Appellate Tribunal or the Collector (Appeals) may dispense with such deposit subject to such conditions as the Tribunal or Collector (Appeals) may deem it fit to impose so as to safeguard the interest of the revenue after his satisfaction that there is undue hardship in the case. In the instant case, the revenue has filed appeal and the revenue is not supposed to deposit anything before the adjudicating authority and as such no stay application from revenue lies under Section 35F of the Central Excises Salt Act, 1944. This does not mean that this court viz. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dentur, sine quibus jurisdictio explicari non potuit. An instance is given based on Ex Parte, Martin, (1879) 4 QBD 212 at p. 419 that where an inferior court is empowered to grant an injunction, the power of punishing disobedience to it by commitment is impliedly conveyed by the enactment, for the power would be useless if it could not be enforced. The provisions of Section 254(1) of Income-Tax Act, 1961 as well as the provisions of Section 35C(1) of Central Excises Salt Act, 1944 are almost similar, which are reproduced as under :- Section 254(1) of Income-Tax Act, 1961 254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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