2015 (9) TMI 685 - AT - Service Tax

Extension of stay - Extension beyond the period of 365 days - Held that - Any stay order passed by the Tribunal, if it is in force beyond 07/08/2014, it would continue till the disposal of the appeals and there is no need for filing any further applications for extension of orders granting stay either fully or partially. - Decision in the case of M/s. Venketeshwara Filaments Pvt. Ltd. & Ors. Vs. CCE & ST., Vapi 2014 (12) TMI 227 - CESTAT AHMEDABAD - Stay extended.

Summary

Issues:
Extension of stay on appeal due to delay in disposal.

Analysis:
The judgment by the Appellate Tribunal CESTAT Mumbai dealt with the issue of extension of stay on appeal due to delays in disposal. The appellants sought an extension of stay on the ground that their appeals had not been disposed of through no fault of theirs. The Tribunal referred to a previous case involving M/s. Venketeshwara Filaments Pvt. Ltd. & Ors. Vs. CCE & ST., Vapi, where it was observed that there was no provision for making further applications for extension of stay. The Tribunal clarified that the orders granting stay would remain in force even after the omission of certain provisos, and the appeals needed to be disposed of within a period of three years. Therefore, any stay order passed by the Tribunal, if in force beyond a specified date, would continue until the disposal of the appeals, without the need for filing further applications for extension of stay.

In light of the aforementioned judgment and the fact that the stay in the present case was in force beyond the specified date, the Tribunal held that the stay would continue until the disposal of the appeal. Consequently, the application for extension of stay was disposed of based on the principles established in the previous case and the interpretation of relevant provisions. This judgment provides clarity on the continuation of stay orders and the necessity of further applications for extension, ensuring a fair and consistent approach in such matters.