Inherent power to extend stay barred coercive recovery until the pending appeal was heard.

The Tribunal recognised its inherent power to extend an existing stay where a full waiver of pre-deposit had already been granted and the appeal remained pending. It held that coercive recovery by the Revenue was unjustified before the appeal was heard, and therefore restrained recovery of the dues until disposal of the appeal. The miscellaneous application was allowed on that basis.

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Issues: Whether the stay granted earlier should be extended and recovery of the dues restrained till disposal of the appeal.

Analysis: The Tribunal noted that a full waiver of pre-deposit had already been granted and that the appeal was pending. Relying on the settled position that the Tribunal has inherent power to extend stay, it found the Revenue's coercive recovery action unjustified and held that recovery could not proceed before the appeal was heard.

Outcome: The miscellaneous application was allowed and the Revenue was restrained from recovering the amounts until the appeal was heard.

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