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    <title>2007 (11) TMI 54 - CESTAT, CHENNAI</title>
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    <description>The Tribunal held that during the pendency of appeals under Section 35F of the Central Excise Act, stay orders remain valid until final disposal, preventing enforcement of demand notices. The interpretation of the stay order validity period under Section 35C favored the continuation of stay beyond 180 days. Enforcing demand notices during appeals was deemed contemptuous, leading to potential proceedings against departmental authorities. The Tribunal emphasized the importance of upholding stays to avoid rendering appeals ineffective and directed communication to Chief Commissioners for compliance.</description>
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      <title>2007 (11) TMI 54 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=3122</link>
      <description>The Tribunal held that during the pendency of appeals under Section 35F of the Central Excise Act, stay orders remain valid until final disposal, preventing enforcement of demand notices. The interpretation of the stay order validity period under Section 35C favored the continuation of stay beyond 180 days. Enforcing demand notices during appeals was deemed contemptuous, leading to potential proceedings against departmental authorities. The Tribunal emphasized the importance of upholding stays to avoid rendering appeals ineffective and directed communication to Chief Commissioners for compliance.</description>
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      <pubDate>Fri, 09 Nov 2007 00:00:00 +0530</pubDate>
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