2006 (2) TMI 387

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, Advocate, for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants are a Public Sector Undertaking, who are required to obtain clearance from the High Power Committee for prosecuting the appeal. It is submitted that their application for such clearance is pending before the Committee since 26-12-05. The appeal is directed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct [as made applicable to like matters under the Central Excise Act] immediately after 28-2-2006 (tomorrow). 2. Moving the application for interim stay, ld. Sr. Advocate Shri N. Venkatraman (assisted by his Junior) submits that the above demand notice is contrary to the Board's instructions contained in Circular No. 316/32/97-Cx, dt. 2-6-97. This circular, which we have perused, laid down ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cording to ld. counsel, this Tribunal has ample power to grant ad-interim stay of recovery in the aforesaid peculiar circumstances, for the ends of justice. In this connection, reliance is placed on UOI v. Paras Laminates (P) Ltd., 1990 (49) E.L.T. 322 (S.C.), wherein it was ruled by the apex court that this Tribunal had all those incidental and ancillary powers which were necessary to make fully ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uld as far as possible be avoided. 4. We have given careful consideration to the submissions. It is settled law that this Tribunal has incidental and ancillary powers which are required to be exercised to effectuate express powers granted by the statute. It appears to us that it is this species of authority which has been recognized under Rule 41 of the CESTAT (Procedure) Rules, 1982 which....