ORDER
Archana Wadhwa, Member (J)
1. All the miscellaneous applications seek extension of the stay orders granted to the them earlier on the ground that a period of 180 days has already expired and the Revenue would be entitled to recover the duties and penalties imposed in such cases, in the absence of extension of stay order.
2. We are aware that the issue in dispute as to whether the Tribunal has power to extend the stay beyond the period of 180 days has been referred to a larger bench by observing that two divergent views of the Tribunal are available on the said disputed issue. In view of the fact that one of the decision of the Tribunal has held that extension is within the powers of the Tribunal and the matter is still before larger bench, we are of the view that meanwhile extension should be given to the applicants for the said purpose. We also note of the Tribunal’s decision in the case of Grasim Industries Ltd. vs. CCE – Order No. C-II/329/03 WZB dated 12.11.2003.
3. In view of the foregoing we allow all the miscellaneous applications by way of extension of stay order by another 180 days. All the miscellaneous applications are disposed of.