2009 (11) TMI 784

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....ellant. Shri Sameer Chitkara, SDR, for the Respondent. ORDER M/s. Shri Ram Narayan Dyg. & Ptg. Mills and M/s. Jaynarayan Dyg. & Ptg. Mills executed a lease deed in the year 2000 in terms of which Plant, Machinery and factory building were given on lease to Cosmic Private Limited and Radha Krishna Dyeing & Printing Mills (Gujarat) respectively. The lease deed was valid for six years and le....

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....n and attachment order of the building, on appeals filed by the appellants, Commissioner (Appeals) held that the factory premises can be attached for recovery of arrears. Since in the order in appeal, terms of the lease deed, grounds etc. are common, learned advocate submitted that both the appeals can be taken together and accordingly, both the appeals are taken together for consideration for sta....

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....an give stay only in cases of recovery of arrears to implement the order. 4. We have considered the submissions made by both the sides. Both the sides have not shown any precedent decision in respect of their contention. However, learned advocate cited Rule 41 of CESTAT Procedure Rules and submitted that Tribunal had inherent power to grant stay. We reproduce the relevant Rule as under :- "R....

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....ssioner clearly stated in his order that Dy. Commissioner of Central Excise in his letter dated 27-5-2004 had indicated that lessee had completed with necessary formalities and he had issued exit permission on 25-3-2004. Further, the lesser was issued the registration certificate as a fresh manufacturer on 23-6-2004. However, at this stage learned SDR on behalf of the Revenue drew our attention to....