https://www.taxtmi.com/caselaws?id=115922 The Tribunal granted an extension of the stay of recovery of duty in a case where appellants sought relief following a negative ruling by the Apex Court. The appellants argued their assessments were provisional, highlighting a strong prima facie case against the duty demand. The Tribunal considered the absence of a stay order under Section 35C (2A) of the Central Excise Act and the procedural complexities, ultimately extending the stay until the final appeal disposal. The judgment underscores the importance of distinguishing between provisional and non-provisional assessments and ensuring justice and fairness in the adjudication process. en-us Wed, 09 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 17:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115922 The Tribunal granted an extension of the stay of recovery of duty in a case where appellants sought relief following a negative ruling by the Apex Court. The appellants argued their assessments were provisional, highlighting a strong prima facie case against the duty demand. The Tribunal considered the absence of a stay order under Section 35C (2A) of the Central Excise Act and the procedural complexities, ultimately extending the stay until the final appeal disposal. The judgment underscores the importance of distinguishing between provisional and non-provisional assessments and ensuring justice and fairness in the adjudication process. Case-Laws Central Excise Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115922