BAJAJ HINDUSTAN LTD. Vs. COMMISSIONER OF C. EX. & S.T.
LAWS(CE)-2015-4-32
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on April 07,2015

Bajaj Hindustan Ltd. Appellant
VERSUS
Commissioner of C. Ex. And S.T. Respondents

JUDGEMENT

G. Raghuram, J. (President) - (1.)STAY was granted on 6 -1 -2014 for the reasons recorded in the order. This application is filed seeking extension of the order of stay on an assumption that the stay stands vacated on application of the provisions of 3rd proviso to Section 35C(2A) of the Central Excise Act, 1944. The said provision has been repealed by the Finance Act, 2014, with effect from 6 -8 -2014. Hence the provisions for abatement of the stay earlier granted do not operate in respect of an order of stay which continues beyond 6 -8 -2014. The stay earlier granted is therefore, in force. Hence the Miscellaneous Application is disposed of as infructuous.
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