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2015 (10) TMI 1174 - AT - Central ExciseExtension of stay order - Held that - After hearing the Learned Authorised Representative and on perusal of the records, we find that the appeal was not taken for hearing by the Tribunal 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 appeal hearing at this stage. - Decision in the case of M/s Haldiram India Pvt.Ltd. & others Vs Commissioner, Central Excise & Service Tax 2014 (10) TMI 724 - CESTAT NEW DELHI (LB) followed - Stay extended.
Issues: Extension of period of stay in appeal due to pendency of cases.
Analysis: The judgment pertains to a miscellaneous application filed for the extension of the period of stay in an appeal. The Tribunal referred to a previous decision involving M/s Haldiram India Pvt. Ltd. & others, emphasizing the discretion of the Tribunal to grant an extension of stay beyond the initial period of 365 days. The Tribunal highlighted that the extension could be allowed if the appellant was not responsible for the delay in disposal of the appeal and was ready for its resolution. The Tribunal directed that a speaking order must be passed to justify the extension, ensuring the absence of any delay or protractive strategies by the appellant. The judgment also stressed the need for a separate register to track appeals with granted stays for prioritized listing, considering the organizational limitations of CESTAT. Regarding the specific case at hand, where the appellant did not appear, the Authorized Representative for the Revenue contended that the appellant had not taken the necessary steps for the appeal's disposal. The Tribunal acknowledged the huge pendency of appeals, making it challenging to schedule the appeal for a hearing promptly. Consequently, considering the circumstances and the pendency of cases, the Tribunal granted an extension of stay until the appeal's final disposal. The miscellaneous application seeking the extension was thus disposed of accordingly.
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