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<h1>Appellate Tribunal CESTAT allows stay application for private company on clubbing clearances</h1> The Appellate Tribunal CESTAT, Bangalore allowed the stay application in favor of the appellant, a private limited company, regarding the issue of ... Clubbing of clearances - separate legal personality of a private limited company - application of Supreme Court precedent - prima facie case - interim stayClubbing of clearances - separate legal personality of a private limited company - application of Supreme Court precedent - Whether clearances effected by the appellant (a private limited company) could be clubbed with those of a proprietory concern and whether prima facie relief by way of stay was warranted. - HELD THAT: - The Tribunal examined the contention that clearances of the appellant, being a private limited company, ought not to be clubbed with those of a proprietory concern. Relying on the ratio of the Supreme Court decision cited by the appellant, the Tribunal found that the legal principle relied upon carried weight in the facts of the case and that a strong prima facie case was made out in favour of the appellant. On that basis, and having considered the submissions of both parties, the Tribunal found it appropriate to grant interim relief.Stay application allowed and interim stay granted on the ground that a strong prima facie case exists against the clubbing of clearances.Final Conclusion: The Tribunal, applying the Supreme Court precedent relied upon by the appellant, found a strong prima facie case that clearances of the private limited company should not be clubbed with those of the proprietory concern and accordingly allowed the stay application, granting interim relief. The Appellate Tribunal CESTAT, Bangalore allowed the stay application in favor of the appellant regarding the issue of clubbing clearances. The Tribunal referred to a Supreme Court decision and found a strong prima facie case in favor of the appellant, a private limited company. The clearances by M/s. Skylark Ancillaries Corporation were clubbed with the appellant's clearances, which was set aside based on the decision.
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