2015 (10) TMI 978 - AT - Service Tax

Extension of stay - Assessee contends that appeals has not come up for disposal for no fault of theirs - Held that - In the light of the judgement of CESTAT 2014 (12) TMI 227 - CESTAT AHMEDABAD and as the stay in the present case was in force beyond 07.08.2014 the same would continue till the disposal of the appeal - Stay granted.

Summary

Issues:

Extension of stay on appeal disposal delay.

Analysis:

The judgment by the Appellate Tribunal CESTAT Mumbai addressed the issue of extension of stay due to delays in appeal disposal. The Tribunal referred to a previous case involving M/s. Venketeshwara Filaments Pvt. Ltd. & Ors. Vs. CCE & ST., Vapi E/347, 348, 349, 971 to 973/2007. The Tribunal clarified that there is no provision for making further applications for extension of stay, and the Tribunal lacks the power to hear and dispose of such applications post a specific date. The Tribunal emphasized that the omission of certain provisions does not cause the lapse of stay orders granted initially. It was highlighted that appeals must be disposed of within three years, and stay orders granted by the Tribunal under section 35C of the CEA, 1944 remain valid. The Tribunal concluded that any stay order in force beyond a specified date would continue until the appeal's disposal without the need for additional applications for stay extension.

In light of the precedent set by the CESTAT judgment and the fact that the stay in the present case extended beyond the specified date, the Tribunal ruled that the stay would persist until the appeal's final disposal. Consequently, the applications for extension of stay were disposed of by the Tribunal. The judgment provides clarity on the continuity of stay orders and the procedure for handling stay extensions based on the existing legal framework and previous decisions by the Tribunal.