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TMI Blog2009 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. ORDER M/s. Shri Ram Narayan Dyg. & Ptg. Mills and M/s. Jaynarayan Dyg. & Ptg. Mills executed a lease deed in the year 2000 in terms of which Plant, Machinery and factory building were given on lease to Cosmic Private Limited and Radha Krishna Dyeing & Printing Mills (Gujarat) respectively. The lease deed was valid for six years and lease deed has also the condition that fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals filed by the appellants, Commissioner (Appeals) held that the factory premises can be attached for recovery of arrears. Since in the order in appeal, terms of the lease deed, grounds etc. are common, learned advocate submitted that both the appeals can be taken together and accordingly, both the appeals are taken together for consideration for stay petition. 3. Ld. Advocate on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rears to implement the order. 4. We have considered the submissions made by both the sides. Both the sides have not shown any precedent decision in respect of their contention. However, learned advocate cited Rule 41 of CESTAT Procedure Rules and submitted that Tribunal had inherent power to grant stay. We reproduce the relevant Rule as under :- "Rule-41. Orders and directions in certain cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise in his letter dated 27-5-2004 had indicated that lessee had completed with necessary formalities and he had issued exit permission on 25-3-2004. Further, the lesser was issued the registration certificate as a fresh manufacturer on 23-6-2004. However, at this stage learned SDR on behalf of the Revenue drew our attention to the letter dated 27-5-2004 and according to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not further encumber the factory and be allowed to continue the manufacturing operation in the factory so that facility would not lie idle till the issue is resolved, is reasonable. Accordingly, we allow the stay petition and direct the department not to dispose of the property during the pendency of appeal. We also direct the appellants that they should not create fresh encumbrance from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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