2014 (7) TMI 829

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....Govind Dixit, D.R. PER : G Raghuram These applications seek extension of operation of the stay granted on 28.2.2013, on the ground that the appeals could not be disposed of within time specified in Section 35C (2A) of the Central Excise Act, 1944 and for no fault of the petitioner/appellants. 2. Stay applicationsin the two appeals were disposed of by a common order, directing pre-deposit ....

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..... and Commissioner of Income Tax-II Vs. Maruti Suzuki (India) Limited respectively for the proposition that in view of the provisions of Section 254(2A) of the Income Tax Act, 1961 (including the amendments introduced thereto by the Finance Acts, 2007 and 2008), provisions being in pari materia provisions of Section 35C(2A) of the Central Excise Act, 1944, Tribunals (whether the ITAT or the CESTAT....

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....tion, unequivocally; and after analysis of the amended provisions of the Income Tax Act (which are in pari materia provisions of the Excise Act) and duly considering the judgement of the Supreme Court in Kumar Cotton Mills Pvt. Ltd. In light of exposition of the legal position qua the judgements in Bose Corporation and Maruti Suzuki, it must be concluded that the provisions of Section 35C (2A) of ....