ROXY ENTERPRISES PVT. LTD Vs. COLLECTOR OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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G.A. Brahma Deva, Member (J) -
(1.) THIS miscellaneous application is filed by the applicants requesting for continuation of the Stay Order passed by the Tribunal as per order dated 2 -9 -1988 till the pending disposal of the Reference Matter in appeal No. E/2864/87 -NRB.
(2.) THE Tribunal has dismissed the appeal of the applicants bearing No. E/2864/87 -NRB vide Order No. Misc./177/1/90 -NRB and A/28/91 -NRB dated 4 -1 -1991. The applicants have filed a Reference Application No. E/Ref/15/91 -NRB with reference to this order requesting the Tribunal to refer the matter to the Hon'ble High Court on the ground that questions of law arise out of Order of the Tribunal on some points.
(3.) AFTER hearing both sides on reference application, we are satisfied that a question of law is involved in the points as raised by the applicants and, accordingly, we have referred the matter to the Hon'ble High Court of Delhi vide separate order in Reference No. 15/91 -NRB.
As regards the issue of stay or continuation of the stay order during the pendency of the Reference, as the main appeal was dismissed by the Tribunal, Shri M. Chandershekaran, learned Advocate, for the applicants, has brought to our notice that on similar facts and circumstances continuation of stay was allowed by this Tribunal as per Order No. S/354/1989 -NRB in appeal No. G/45/88 -NRB and in Reference No. G/Ref./3/89 -NRB dated 21 -6 -1989 following the ratio of the decision of the Hon'ble Supreme Court in the case of Commissioner of Income -Tax, Delhi and Ors. v. Bansi Dhar & Sons and Ors.,
reported in 1986 (24) E.L.T. 193 (S.C.) wherein it was held that in case of reference Court merely exercise an advisory or consultative jurisdiction while the appeals are pending before the Tribunal, therefore, nothing should be implied as detracting from the jurisdiction of the Tribunal. Power to grant stay is incidental and ancillary to the appellate jurisdiction.;
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