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TMI Blog2015 (7) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... - DELHI HIGH COURT]. This Court, being a coordinate Bench of equal strength is therefore constrained to refer to a larger Bench the question of correctness of the decision (Commissioner of Central Excise v. Haldiram India Pvt. Ltd.) - Matter placed before Chief Justice for constitution of a larger Bench to consider the subject question - Appeal dispose of. - CEAC No. 27/2015 - - - Dated:- 10-7-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr Satish Kumar, Senior Standing Counsel For the Respondent : Dr Seema Jain with Mr Ajay K Jain and Mr Dushyant K Mahant, Adv. ORDER CM No. 11834/2015 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. CEA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal is bound by the provision and that the power to extend such interim orders is dependent on the exercise of discretion by the High Court under Article 226 of the Constitution. In these circumstances, the impugned order cannot be sustained. However, the appellant Revenue is restrained from taking any coercive action against the respondent/assessee for four weeks to enable the latter to move this Court under Article 226 of the Constitution of India, if so advised. The appeal is disposed of in the above terms. 5. Learned counsel for the Respondent submitted that the observation of the Court in the above order to the effect that there was an identically phrased amendment to the Income Tax Act, 1961 (IT Act) was perhaps not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the third proviso to Section 35 C (2A) of the Act, not be denuded of the power to extend the stay beyond 365 days in deserving cases. This is however, contrary to the judgment of the coordinate Division Bench in CCE v. Haldiram India Pvt. Ltd. This Court, being a coordinate Bench of equal strength is therefore constrained to refer to a larger Bench the question of correctness of the decision dated 5th May 2015 in CEAC No. 18/2015 (Commissioner of Central Excise v. Haldiram India Pvt. Ltd.) 7. The appeal be placed before the Hon'ble Chief Justice for constitution of a larger Bench to consider the aforementioned question. CM No. 11833/2015 (for stay) 8. In view of the above reference of the appeal to the larger Bench, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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