2015 (5) TMI 161 - AT - Central Excise

Extension of stay already granted - Held that - appeal was not taken up for hearing after passing of the Stay Order as there is huge pendency of the appeals. It is noted that lot of appeals have already been listed and therefore it is difficult to take up the appeals hearing at this stage. - Therefore, stay granted.

Summary

Issues: Extension of period of stay granted in a previous order.

Analysis:
The judgment by the Appellate Tribunal CESTAT AHMEDABAD revolves around the applicant's miscellaneous application for the extension of the period of stay granted in a previous order. The Tribunal referred to a previous decision by the Larger Bench in the case of M/s Haldiram India Pvt Ltd. & others Vs Commissioner, Central Excise & Service Tax, which emphasized the Tribunal's discretion in granting an extension of stay beyond the initial period. The Tribunal highlighted that the extension of stay could be granted if the appellant/assessee was ready and willing for the appeal's disposal and had not engaged in any delaying tactics. The Tribunal directed the maintenance of a separate register to prioritize appeals where stay has been granted, considering the limitations of the CESTAT.

The applicant contended in their application that the appeal was not taken up for hearing after the passing of the Stay Order. However, the learned Authorised Representative for the Revenue argued that the applicant had not taken the necessary steps for the appeal's disposal. The Tribunal, after hearing both sides and examining the records, noted the significant backlog of appeals, making it challenging to schedule hearings promptly. Consequently, the Tribunal granted an extension of stay until the appeal's final disposal, considering the circumstances and the pendency of appeals. The miscellaneous application filed by the applicant was disposed of accordingly.