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TMI Blog2014 (10) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... n granting indefinite stay of proceedings to the recovery of Govt. dues as adjudicated by the competent authority, contrary to the time limit prescribed under the provisions of the Central Excise Act, 1944 - Held that:- No doubt similar provision under Income Tax Act, 1961 or under this Act had been interpreted in favour of the revenue in the pronouncements cited by the learned counsel for the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate ORDER Ajay Kumar Mittal, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 11.7.2014 (Annexure A-2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ), claiming the following substantial questions of law:- i) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was conducted and it was found that the goods manufactured by the assessee were not exempted from the levy of excise duty and was liable to pay duties on their clearances beyond the exemption limit during the year 2008-09 and thereafter for the year 2009-10 (upto 1.7.2009). Accordingly, a notice dated 17.8.2009 was issued to the assessee to show cause as to why the excise duty amounting to &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order granting unconditional stay was bad as it was beyond the maximum period prescribed under Section 35C(2A) of the Central Excise Act, 1944. Support was drawn from the judgments of Delhi High Court in Commissioner of Income Tax-II v. M/s Maruti Suzuki (India) Limited Writ Petition (Civil) No. 5086/2013 decided on 21.2.2014, Karnataka High Court in The Commissioner of Income-Tax, Bangalore and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited and M/s J.P. Transformers, Kanpur's cases (supra), the grant of ad interim stay was not vacated but the Tribunal was directed to decide the appeal expeditiously. However, in M/s Ecom Gill Coffee Trading Pvt. Ltd., Bangalore's case (supra), the appeal before the Tribunal itself stood adjudicated during the pendency of the appeal in the High Court. 5. In view of the above, while dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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