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TMI Blog2019 (2) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... Ext.P5 - Held that:- Ext.P6 order refers to the Ext.P7 office memorandum as the 1st respondent's source of power to order a stay on a pre-condition. On going through the Ext.P7, I reckon that that is an office memorandum that applies to the appeals pending before the CAT (Appeals). So the 1st respondent cannot take recourse to the Ext.P7. Then essentially, he should have been conferred the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment initiated proceedings under Section 263 of the Act. Objecting to the Department's invoking Section 263 of the Act, the petitioner filed an appeal along with a stay petition, before the 2nd respondent. As the matter stood posted to 10.01.2019, the petitioner apprehended coercive steps from the authorities and so applied for stay of the proceedings, through the Ext.P5. 2. Responding to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause the 1st respondent has no power to pass an order like the Ext.P6. Thus Sri Nair concludes that once an order lacks a source of power, merely the applicant is inviting that order does not alter the position. In other words, no order without any statutory backing can affect an individual. 4. Sri Abraham, the learned Standing Counsel for the Department, strenuously contends that the Ext.P7 em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... my notice any such power being enjoyed by the 1st respondent. 8. That said, the petitioner's counsel, however pleads that unless the coercive recovery proceedings are stayed, the appeal now pending before the Tribunal will become infructuous. According to him, he has recited Ext.P6 order only on the premise that the authority lacks the power, though the order may have been passed at the ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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