Excise interim stay without pre-deposit after omission of Section 3A and consideration of Section 38A

Interim stay of an impugned excise order was granted without insisting on pre-deposit, because the omission of Section 3A of the Central Excise Act was treated as relevant to the application. The text notes that Section 38A, inserted by the Finance Act, 2001, was also considered in relation to the omitted provision. On that basis, the stay application was disposed of by granting interim protection without any pre-deposit requirement.

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Issues: Whether interim stay of the impugned excise order could be granted without pre-deposit in view of the omission of Section 3A of the Central Excise Act and the effect of Section 38A inserted by the Finance Act, 2001.

Outcome: Interim stay was granted without any requirement of pre-deposit and the application was disposed of accordingly.

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