https://www.taxtmi.com/caselaws?id=83258 The Tribunal refused to suspend the Collector (Appeals) order in a customs classification dispute because the Revenue's stay request was filed perfunctorily and did not show the stake involved or any recurring effect. It further held that the proper classification of imported manuals under competing Customs Tariff headings, together with the impact of exclusions and notification benefits, required detailed examination and could not be decided on an interim stay application. Inherent powers to grant stay were therefore not justified, although the Revenue was left free to seek an out-of-turn hearing of the appeal. en-us Wed, 11 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 11:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83258 The Tribunal refused to suspend the Collector (Appeals) order in a customs classification dispute because the Revenue's stay request was filed perfunctorily and did not show the stake involved or any recurring effect. It further held that the proper classification of imported manuals under competing Customs Tariff headings, together with the impact of exclusions and notification benefits, required detailed examination and could not be decided on an interim stay application. Inherent powers to grant stay were therefore not justified, although the Revenue was left free to seek an out-of-turn hearing of the appeal. Case-Laws Central Excise Wed, 11 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83258