2001 (7) TMI 912

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri S.P. Rao, JDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - These are the Miscellaneous Petitions filed in respect of the Order Nos. A/811-15/96/NB, dt. 13-3-96 [1996 (87) E.L.T. 460 (Tri.)] passed by the CEGAT. The petitioners had earlier filed a rectification of mistake petition in respect of this CEGAT order which also stood rejected vide Order No. C-1/1691, dt. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s reported in [1986 (24) E.L.T. 193 (S.C.)] in support of his contention. In this judgment of the Apex Court, it is held that if the assessee files an appropriate case that the stay of recovery pending disposal of a reference is necessary or is in the interest of justice, then the assessee is entitled to apply before the appellate authority to grant a stay until disposal of reference by High Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X