2006 (4) TMI 295

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..... Shri R.K. Verma, JDR, for the Respondent. [Order]. -  This stay application is directed against order-in-appeal which has declined to interfere in the attachment order. 2. The relevant facts that arise for consideration are that the appellants purchased a factory land from Rajasthan Financial Corporation. The Central Excise department had some confirmed demand against the old factor .....

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..... ower of granting stay are enshrined in Section 35F of the Central Excise Act, 1944 which does not empower the Tribunal to interfere in such matters. 5. Considered the submissions made by both sides. I find that in this case there is no question of any stay of duty or penalty as there is no quantification. The Tribunal being a creature of statute cannot go beyond the provisions of Central Exc .....

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