https://www.taxtmi.com/caselaws?id=155004 Rule 41 of the CESTAT Procedure Rules empowers the Tribunal to issue directions necessary to give effect to its orders, prevent abuse of process, and secure the ends of justice. On that basis, the Tribunal accepted that it had inherent power to grant interim protective relief in the nature of a stay and to restrain disposal of the attached factory property during the pendency of the appeal. It also noted that questions concerning Section 142 of the Customs Act and Section 11 of the Central Excise Act would be examined at final hearing, and that the appellant's undertaking not to create further encumbrance supported the protection granted. en-us Thu, 05 Nov 2009 00:00:00 +0530 Tue, 06 Jun 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155004 Rule 41 of the CESTAT Procedure Rules empowers the Tribunal to issue directions necessary to give effect to its orders, prevent abuse of process, and secure the ends of justice. On that basis, the Tribunal accepted that it had inherent power to grant interim protective relief in the nature of a stay and to restrain disposal of the attached factory property during the pendency of the appeal. It also noted that questions concerning Section 142 of the Customs Act and Section 11 of the Central Excise Act would be examined at final hearing, and that the appellant's undertaking not to create further encumbrance supported the protection granted. Case-Laws Central Excise Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155004