2005 (10) TMI 102

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....the learned Advocate for the petitioners and Mr. R.M. Chhaya, the learned additional standing counsel on behalf of respondent, appearing on advance copy. RULE. For the reasons that follow hereinafter, the petition is taken up for final hearing and disposal today itself with the consent of the learned Counsel for the parties. 2. The petitioners prefered appeals before the Customs, Excise & Servi....

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....hat, on receipt of the said communication on 27th September 2005, the petitioner realized that the stay order stood vacated by virtue of second proviso below Section 35C(2A) of the Act, and hence, had moved an application seeking extension of the stay. It is the case of the petitioner that the said application was prepared on 1st October, 2005, and dispatched through courier on 3rd October, 2005. ....

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....of the Act. Inviting attention to the conduct of the petitioner, it was submitted that equitable jurisdiction was being invoked by the petitioners, but they had failed to show that they were entitled to equity in the facts and circumstances of the case. 5. During the course of hearing, Mr. Dave on behalf of the petitioners has placed reliance on decisions of this Court rendered on 27-9-2004 in ....

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....ase, the petitioners are directed to approach CESTAT and seek early hearing of the extension application. However, in the meantime, it will be open to the respondent authorities to encash each of the four cheques referred to hereinbefore on the respective dates, if the petitioners are not able to obtain extension of the stay order by the respective dates. The respondent authorities shall not encas....