TMI Blog1996 (10) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Counsel stated that their application filed in the Registry on 24-9-1996 is not a Misc. application but a stay application filed by M/s. Kashmir Vanaspati Ltd. with reference to the order of the Collector of Central Excise (Appeals), Chandigarh, dated 13-12-1993. 2. Actually this matter had come up earlier in 1994 when their stay application (E/stay 417/94 in appeal E/112/94-C) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) stage the matter was remanded on time bar and they had come up in appeal on merits to the Tribunal, a situation arose in which the matter in respect of their appeal regarding merits of the case was pending in the Tribunal while the remand proceedings on the aspect of time bar continued at Assistant Collector level and after his decision, the matter again went to the Collector (Appeals) and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r covering all the aspects was passed. At this stage, since the Tribunal has already disposed of the stay application and passed a conditional stay order dated 24-5-1996, it would not be appropriate to pass another order. 6. From whatever the learned Counsel has stated, it appears to be a case of split proceedings but atleast at the Tribunal s stage, all the aspects relating to the same matter h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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