COMMISSIONER OF CENTRAL EXCISE Vs. SUBHASH METAL INDUSTRIES

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad dated 6-12-2013 being Order No. M-15949-15961/2013 by which the learned Appellate Tribunal has extended the stay granted earlier beyond the total period of 365 days from the date of grant of initial stay, the appellant has preferred the present Tax Appeal with the following proposed substantial questions of law:

(2.) The issue involved in the present appeal and the substantial questions of law raised in the present appeal are as such not res Integra in view of the decision of this Court dated 9-7-2014 rendered in Tax Appeal No. 341 of 2014 [2014 (307) E.L.T. 417 (Guj.)] and other allied Tax Appeals.

(3.) While answering the same questions which are involved in the present appeals, by judgment and order in Tax Appeal No. 341 of 2014 and other allied Tax Appeals, this Court has observed and held as under: