2007 (10) TMI 427

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder is not co-terminus with the period prescribed for disposal of the appeal.- Held that:- Supreme Court in the case of Kumar Cotton Mills (P) Ltd. (2005 - TMI - 47203 - SUPREME COURT OF INDIA) department should have been careful in filing such frivolous appeals, which involved unnecessary expenditure and time that could have been devoted on better activities. appeal is accordingly dismissed. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... self might have to be allowed. 2. After hearing learned counsel and perusing the record, we are of the view that this is an avoidable litigation, which the appellant department has undertaken. Firstly, the Tribunal has the discretion of granting stay and dispensing with the requirement of pre-deposit of duty. Secondly, the argument that under Section 35-C(2A) of the Act, the appeal is required t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X