COMMISSIONER OF CENTRAL EXCISE Vs. ATUL LIMITED

JUDGEMENT

(1.) WHEN this stay petition was called out, after hearing both sides, we find that the issue involved in this case lies in a narrow compass, accordingly, we dismiss the stay petition filed by the Revenue and take up the appeal itself for disposal.

(2.) HEARD both sides and perused the records.

(3.) THE Tribunal which was then known as Customs, Excise Gold (Control) Appellate Tribunal (CEGAT) came to the conclusion that the amendment did not affect stay orders which were passed prior to the date of coming into force of the amendment and also held that the amendment did not in any way curtail the powers of the Tribunal to grant stay exceeding six months.