Interim stay power under CEGAT procedure rules upheld where refusal would cause competitive disadvantage and irreparable loss.

Rule 41 of the CEGAT Procedure Rules was treated as conferring ancillary and incidental powers needed to make appellate jurisdiction effective, including interim protection where refusal would make final hearing ineffective. Applying that principle, the Tribunal found that similarly placed manufacturers were not paying duty on the full value of lifts, and that the applicant would otherwise face competitive disadvantage and irreparable loss. It therefore held that it had power to stay operation of the Commissioner's order and granted stay, subject to the required undertaking being furnished.

---

---

Issues: Whether the Tribunal had power under Rule 41 of the CEGAT Procedure Rules to stay operation of the impugned order and whether such stay should be granted on the facts of the case.

Analysis: Rule 41 was treated as conferring ancillary and incidental powers necessary to make the Tribunal's appellate jurisdiction effective. The Tribunal relied on the settled principle that an appellate authority may grant interim protection where failure to do so would render the final hearing ineffective. On the facts, the Tribunal found that similarly placed manufacturers were not paying duty on the full value of lifts, that the applicant would otherwise suffer competitive disadvantage and irreparable loss, and that interim protection was justified pending disposal of the appeal.

Conclusion: The Tribunal held that it had power to stay operation of the Commissioner's order and granted stay, subject to the applicant furnishing the required undertaking.

---