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2015 (1) TMI 145 - AT - Service TaxExtension of stay order - Held that - Following decision of M/s Venkateshwara Filaments Pvt. Ltd. & Others vs. Commissioner of Central Excise and Service Tax, Vapi 2014 (12) TMI 227 - CESTAT AHMEDABAD - stay orders passed by this Tribunal are in force beyond 7.8.2014 and therefore, it would continue till the disposal of the appeals. Therefore, as held by the Tribunal, there is no need for filing any further applications for extension of the orders granting stay either fully or partially in all these cases. - Decided in favour of assesse.
Issues:
Extension of stay granted earlier beyond 180/185 days. Analysis: The judgment pertains to miscellaneous applications seeking an extension of stay granted earlier, as the period of 180/185 days from the date of granting stay had elapsed. The Tribunal typically extends the stay after verifying the reasons for any delay. However, a recent case from the Coordinate Bench at Ahmedabad raised significant observations regarding the provisions related to extension of stay. The Coordinate Bench held that there is no provision for making further applications for extension of stay, and the Tribunal does not have the power to hear and dispose of such applications after a certain date. The omission of certain provisos implies that stay orders granted by the Tribunal remain in force even after the initial period, and there is no requirement to file additional applications for extension of stay. The Tribunal in the present case, in agreement with the decision from the Ahmedabad Bench, found that the stay orders in these cases were still in force beyond the specified date, and therefore, they would continue until the disposal of the appeals. Consequently, the Tribunal ruled that there is no need for filing any further applications for extension of the orders granting stay, either fully or partially, in all the cases under consideration. The judgment ensures clarity and consistency in dealing with the extension of stay orders, aligning with the interpretation provided by the Coordinate Bench at Ahmedabad.
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