2001 (7) TMI 912

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....nan, Advocate, for the Appellant. Shri S.P. Rao, JDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - These are the Miscellaneous Petitions filed in respect of the Order Nos. A/811-15/96/NB, dt. 13-3-96 [1996 (87) E.L.T. 460 (Tri.)] passed by the CEGAT. The petitioners had earlier filed a rectification of mistake petition in respect of this CEGAT order which also stood reject....

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....and Others v. Bansi Dhar and Sons and Others reported in [1986 (24) E.L.T. 193 (S.C.)] in support of his contention. In this judgment of the Apex Court, it is held that if the assessee files an appropriate case that the stay of recovery pending disposal of a reference is necessary or is in the interest of justice, then the assessee is entitled to apply before the appellate authority to grant a sta....