2018 (12) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....akash Shah I/b PDS Legal for the applicant / orig. appellant Ms. P.S. Cardozo for the respondent P.C. 1. Appellant has taken out this notice of motion seeking stay of operation of an order dated 22.01.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT" for short). 2. The need to file this notice of motion arises in following back ground. 3. The CESTAT had....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, 1944 read with Section 11A of Central Excise Act, 1944 is correct even if it is assumed for the sake of argument that the finding of the Tribunal that inputs purchased have been sold / diverted is correct, when undisputedly entire credit amount stands paid / reversed by the Appellants, by way of payment of duty of purported final products? (3) Whether - even if it is assumed for the sake of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion Bench of the Tribunal in case of Sunrise Structural & Engineering Ltd., in which the decision of larger bench of the Tribunal in case of Kisan Sahakari Chini Mills Ltd. was considered. The Tribunal in the judgment impugned in the tax appeal held that in the decision in the case of Sunrise Structural & Engineering Ltd. the Bench has wrongly distinguished the judgment of the larger bench. The co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unal to take up the appeal for hearing on urgent basis and the Tribunal has granted said request and thus, would take up the appeals for out of turn hearing from other older matters. It is in this back ground, the assessee's fresh request for stay of the order of the Tribunal has been made before us. 6. Having heard learned Counsel for the parties and having perused the documents on record,....