https://www.taxtmi.com/caselaws?id=115347 The CESTAT, New Delhi held that its appellate jurisdiction under Section 35B of the Central Excise Act includes incidental and ancillary power to grant an effective stay, and that this power is not limited by the deposit mechanism in Section 35F. On the facts, the order-in-appeal had failed to address material findings of the Original Authority concerning fake invoices and inadmissible Modvat credit, so the challenge to deletion of penalty disclosed a strong prima facie case. The order-in-appeal was stayed to the extent it had set aside the penalty. en-us Tue, 26 Apr 2005 00:00:00 +0530 Mon, 06 May 2024 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115347 The CESTAT, New Delhi held that its appellate jurisdiction under Section 35B of the Central Excise Act includes incidental and ancillary power to grant an effective stay, and that this power is not limited by the deposit mechanism in Section 35F. On the facts, the order-in-appeal had failed to address material findings of the Original Authority concerning fake invoices and inadmissible Modvat credit, so the challenge to deletion of penalty disclosed a strong prima facie case. The order-in-appeal was stayed to the extent it had set aside the penalty. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115347