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TMI Blog2013 (10) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... y the provisions of Section 35F - orders of the Tribunal in the stay application in the two appeals, notwithstanding the observations that the grant of waiver shall operate during the pendency of the appeal - stay to continue till disposal of appeal. - ST/481-482/2012 - Misc. Order No. 59397-59398/2013 - Dated:- 1-10-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri Agrim, Advocate For the Respondent: Shri Govind Dixit, D.R. ORDER Per Justice G. Raghuram : By the order dated 20.9.2012 the stay applications in the respective appeals were disposed of directing pre-deposit of the stipulated amount and further directing compliance to be reported by a specified date. Subject to such deposit, the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o safeguard interest of Revenue. 5. On true and fair construction of the provisions of Section 35F it is clear that once discretion is exercised under the proviso to the said provision, to grant waiver of pre-deposit either wholly or partly, the jurisdiction of this Tribunal to proceed with further steps to adjudicate the dispute, interlocutory or final, gets activated subject to compliance by the appellant with the condition of pre-deposit, if any ordered by the Tribunal in exercise of discretion under the proviso to the said provision. The obligation of the Tribunal decision to hear an appeal after the stage of pre-deposit determination under the proviso to Section 35F, is not limited by time and there is no sunset clause in the statute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion authorising grant of stay of realisation of the adjudicated liability. However the power to grant of stay pending the hearing of an appeal being an inherent power of an appellate forum/quasi judicial forum, such power is exercised as integral to the appellate jurisdiction. It is this exercise of the power to grant of stay that is the subject matter of the sunset clause in the proviso to Sub Section (2A) of Section 35C. The sunset clause does not apply to grant of waiver of pre-deposit, an exercise conditioned by the provisions of Section 35F. 8. On the aforesaid analysis, the orders of the Tribunal dated 20.9.2012 in the stay application in the two appeals, notwithstanding the observations that the grant of waiver shall operate durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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