2014 (6) TMI 27

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.... of the Central Excise Act, 1944. He submits that no appeal is maintainable before Tribunal against the dismissal of appeal for non-compliance of stay order. He relies upon the following decisions of the Tribunal :-            (a) Aakash Cable TV Network Vs CC & Excise, Jaipur-II 2013-TIOL-1807-CESTAT-DEL           (b) Venus Rubbers Vs CCE, Coimbatore Final Order No.40596/2013 dt. 22.11.2013 He also relies upon the decision of the Hon'ble Madras High Court in the case of Hindustan Lever Ltd. Vs CCE (A) Chennai - 2006 (202) ELT 591 (Mad.). He further submits that the Hon'ble Supreme Court in the case of Vijay Prakash D. Mehta Vs Co....

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....Court under writ jurisdiction. The Hon'ble High Court observed that the impugned orders passed by the Tribunal are perfectly legal and unassailable and directed the petitioner to comply with the order within 2 weeks. The Hon'ble Supreme Court in the case of Vijay Prakash D. Mehta (supra) as relied upon by Ld. A.R is also in different context. In view of the above discussion, respectfully following the decision of the Tribunal in the case of Girnar Transformers Pvt. Ltd. (supra), the preliminary objection raised by Ld. AR is overruled. 3. After hearing both sides at length, I find that appeal itself may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, appeal is taken up for heari....