High Court: New Stay Order Valid Despite Prior Vacated Order

The High Court held that the order dated 27-1-2004 amounted to a fresh stay order, allowing for a new stay order despite the initial one being vacated.

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The High Court of Judicature at Allahabad heard an appeal under Section 35G of the Central Excise Act against an order of the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal extended a stay order dated 13-6-2003. The appellant argued that the stay order was vacated as per the second proviso to Section 35C(2A) of the Act. The High Court held that the order dated 27-1-2004 amounted to a fresh stay order and that a new stay order could be issued despite the initial one being vacated. This interpretation was deemed necessary for justice.

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