2009 (12) TMI 822

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....ons, the applicants are praying for stay of the order passed in Excise Appeal Nos. 844 & 845 of 2009, while disposing of the stay Application Nos. 820 & 821 of 2009 on 3rd June, 2009, on the ground that the applicants have filed appeal before the Allahabad High Court and the same has been admitted on the substantial questions of law framed in the memorandum of appeal. The substantial questions of law which have been framed in the memorandum of appeal are as under : (i) Whether the Hon'ble Tribunal is justified not to recall the stay order dated 3-6-2009 when the stay cum waiver application was listed for hearing for the first time and inspite of the application filed by the appellants immediately after having the knowledge of the ex parte ....

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....missioner without realizing that the order of the Commissioner was under challenge before them? (vii) Whether the Hon'ble Tribunal is justified in directing the appellants to deposit the adjudged amount of penalties when the main noticee and its officers and Directors who have allegedly wrongly availed the Cenvat credit have been exonerated from imposition of penalties by the settlement Commissioner? (viii) Whether the Hon'ble Tribunal is justified in deciding the stay cum waiver application without taking into account the contentions of the appellants? 3. Undisputedly, there is no stay granted to any of the orders passed by this Tribunal in the said Excise Appeal Nos. 844 & 845 of 2009, while admitting the appeal by the Allahabad High C....