https://www.taxtmi.com/caselaws?id=40521 A statutory appellate power carries by necessary implication the incidental authority to grant or refuse stay, but an appeal does not by itself suspend recovery proceedings unless the statute expressly says so. The absence of an express stay provision does not defeat the appellate authority's ability to make its jurisdiction effective; however, filing an appeal under Section 35 does not create an automatic stay of duty collection. The challenge based on automatic stay therefore failed, and recovery could continue pending appeal. en-us Tue, 04 Nov 1975 00:00:00 +0530 Mon, 10 May 2010 11:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40521 A statutory appellate power carries by necessary implication the incidental authority to grant or refuse stay, but an appeal does not by itself suspend recovery proceedings unless the statute expressly says so. The absence of an express stay provision does not defeat the appellate authority's ability to make its jurisdiction effective; however, filing an appeal under Section 35 does not create an automatic stay of duty collection. The challenge based on automatic stay therefore failed, and recovery could continue pending appeal. Case-Laws Central Excise Tue, 04 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40521