CIR NO.738/54/2003-CX, DT. 19/08/2003
- Document type
- Circular
- Reference no.
- J
- Dated
Extension of Stay by CEGAT/CESTAT beyond 180 days
Extension of Stay by CEGAT/CESTAT beyond 180 days
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(i) Where the Tribunal has made an order of stay prior to the amendment under Section 35C, i.e. 11.05.2002, the order would have validity until the disposal of the appeal and would not be hit by the second proviso to Section 35C (2A).
(ii) Where the order on the stay application is made after 11.05.2002, the Tribunals power to continue protection so given is not circumscribed and the Tribunal on an application being made by the applicant, is competent to extend the date of coverage of the stay order.
On re-examination of the matter, it is felt that this is a general issue, which may be arising in a large number of cases, as stay application are normally filed by the parties in almost all cases, with their appeals. Moreover, the orders granting extension of stay are only interim orders and no revenue can really be said to be involved in such cases. Since the issue has already been raised before the Honble Supreme Court by filing some SLPs, Board is of the view that more SLPs on this issue need not be filed in the Supreme Court. Since basically a question of law is involved it would be appropriate to file a Reference Application before the jurisdictional High Courts under Section 35H in respect of orders passed by the Tribunal before 01.07.2003 and Appeals before the jurisdictional High Courts under Section 35H in respect of orders passed by the Tribunal on or after 01.07.2003
I am therefore, directed to request you to advise all the Commissioners under your charge to take action accordingly.
Receipt of this Circular may please be acknowledged.
Sd/-
(Sungita Sharma)
Director (Review)
[F. No. 387(W)/64/2003-JC]