2023 (2) TMI 778

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....pellant : Rahul Agarwal For the Respondent : Dhananjay Awasthi ORDER Heard Sri Rahul Agarwal learned counsel for the appellant-assessee and Sri Dhananjay Awasthi learned counsel for the Revenue. Present appeal is directed against the order dated 29.10.2010 passed by the Central Excise and Service Tax Appellate Tribunal on Stay Application No. 324 of 2010 in Central Excise Appeal No. 31....

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.... filed by the appellant, is wholly unsustainable on the strength of the test laid down by a Division Bench of this Hon'ble Court in ITC Vs. Commissioner (Appeals) 2005 (184) ELT 347?" In view of the fact that the main appeal is still pending and the arguments advanced are purely legal, present appeal is being disposed of at the fresh stage with the consent of parties. Submission is, the adj....

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....ue raised. Occasioned by that error the stay application came to be rejected. On the other hand, Sri Awasthi would contend, the assessee has enjoyed a stay for very long inasmuch earlier the assessee had filed a writ petition before this Court sitting at Lucknow wherein interim order was granted in the year 2011. Upon that writ petition being rejected for reason of territorial jurisdiction, the....