https://www.taxtmi.com/caselaws?id=100031 Rule 41 of the CEGAT Procedure Rules was treated as conferring ancillary and incidental powers needed to make appellate jurisdiction effective, including interim protection where refusal would make final hearing ineffective. Applying that principle, the Tribunal found that similarly placed manufacturers were not paying duty on the full value of lifts, and that the applicant would otherwise face competitive disadvantage and irreparable loss. It therefore held that it had power to stay operation of the Commissioner's order and granted stay, subject to the required undertaking being furnished. en-us Thu, 12 Apr 2001 00:00:00 +0530 Tue, 31 Jan 2012 10:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100031 Rule 41 of the CEGAT Procedure Rules was treated as conferring ancillary and incidental powers needed to make appellate jurisdiction effective, including interim protection where refusal would make final hearing ineffective. Applying that principle, the Tribunal found that similarly placed manufacturers were not paying duty on the full value of lifts, and that the applicant would otherwise face competitive disadvantage and irreparable loss. It therefore held that it had power to stay operation of the Commissioner's order and granted stay, subject to the required undertaking being furnished. Case-Laws Central Excise Thu, 12 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100031