Since appeal itself was disposed of in year 2006, there was no question of granting any extension of Stay
FRIVOLOUS applications are not always being filed by the Revenue. On occasions, the assessees too do it. Needless to mention, all such applications are required to be listed for hearing and heard by the Bench and all this consumes valuable time and energies of the Bench and Registry.
In the present case, the assessee filed a Miscellaneous Application in the year 2012 seeking a Stay of the order granted by the CESTAT in the matter of appeal filed by them in the year 2000.
When the matter was listed for hearing the appellant did not show up.
The Bench went through the case papers and found that the Appeal itself had been disposed of in the month of April, 2006 and since there was no appeal pending, there was no question of extension of the Stay order.
The application was accordingly dismissed.
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