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Issues involved: Extension of interim relief, interpretation of Section 35C of the Central Excise Act, 1944.
In the case before the Appellate Tribunal CESTAT NEW DELHI, the Appellant sought an extension of the interim relief granted on 8-9-08 due to difficulties in listing the matter for hearing within the stipulated six months period. The Appellant had deposited Rs. 25.00 lakhs out of a duty demand of Rs. 89,92,121. The Ld. Counsel for the Appellant requested the extension of the interim relief till the disposal of the Appeal, acknowledging that the interim order would not automatically be operative after its expiry. The Ld. DR referred to a decision by the Hon'ble Supreme Court in the case of CCE v. Kumar Cotton Mills Pvt. Ltd., emphasizing that under Section 35C of the Central Excise Act, 1944, the Tribunal may extend relief granted by an interim order if administrative exigencies prevent the disposal of Appeals in a timely manner, and if the delay is not attributable to the assessee. After hearing both sides, the Tribunal observed that the earlier stay order did not explicitly state that it would operate till the disposal of the Appeal. However, considering the circumstances where the matter could not be heard within the stipulated time and the Appellant's compliance with the stay order, the Tribunal decided to extend the operation of the order dated 8-9-08 till the disposal of the Appeal to prevent the Appellant from suffering due to circumstances beyond their control.
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