COMMISSIONER OF CENTRAL EXCISE Vs. SHAKTI ZARDA FACTORY

JUDGEMENT

(1.) THIS is an application filed by the Revenue for staying the operation of the Tribunal's Final Order Nos. A/609 -10/2001 -NB, dated 13 -8 -2001 by which the appeals filed by M/s. Shakti Zarda Factory and another, were allowed holding that the Order passed by the Commissioner was legally not sustainable.

(2.) MS . Charul Baranwal, learned SDR, submitted that the Revenue has filed a reference application in the Hon'ble High Court of Delhi which is coming up for hearing shortly; that the Hon'ble High Court has vacated the stay on the ground that the High Court has no jurisdiction to grant a stay in a reference matter; that the Hon'ble High Court has referred to a decision of the Supreme Court in the case of CIT, Delhi v. Bansi Dhar & Sons - 1986 (24) E.L.T. 193 (S.C.) = (1986) 157 ITR 665 wherein it has been stated that in reference cases the stay ought to be obtained from the Tribunal itself.

(3.) OPPOSING the prayer, Shri M.P. Devnath, learned Advocate, submitted that when the Tribunal has held that the Order passed by the Tribunal to be not legally sustainable the stay need not be granted; that, further, earlier reference application was heard by the Tribunal and then reference used to be made to the High Court; that now the reference applications are directly filed with the High Court and as such, the Tribunal cannot grant stay once the Final Order has been passed by it.