The Commissioner Of Central Excise Mumbai-Ii Commissionerate v. M/S Bharat Petroleum Corporation Ltd

cexa-39.16.odt pmw

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.39 OF 2016 The Commissioner of Central Excise, Mumbai - II Commissionerate ... Appellant Vs.

M/s. Bharat Petroleum Corporation Ltd.

... Respondent Mr. Jitendra B. Mishra for the Appellant.

Mr. Jas Sanghvi i/by PDS Legal for the Respondent. CORAM : A.S. OKA & RIYAZ I. CHAGLA, JJ.

DATE :

9th AUGUST, 2017 P.C.

By the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal application for extension of stay has been allowed. Substantial question of law agitated by the Appellant in this Appeal is that the Appellate Tribunal had no jurisdiction to extend the stay after expiry of a period of 365 days. This issue is no more res integra. This Court in its decision in the case of the Commissioner of Central Excise Vs. Crompton Greaves Ltd.

1 has held that the Tribunal has power to grant such extension in the interest of justice even beyond period of 365 days. Hence, no substantial question of law arises. In any event, the impugned order is discretionary in nature. There is no perversity. Appeal is dismissed.

(RIYAZ I. CHAGLA, J) (A.S. OKA, J) 2016(338) E.L.T. 29 (Bom)