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2015 (10) TMI 1206 - AT - Central ExciseExtension of stay order - 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 followed - Stay extended.
Issues involved:
Extension of stay on appeal due to delay in disposal. Analysis: The judgment by the Appellate Tribunal CESTAT MUMBAI addresses the issue of seeking an extension of stay on appeal due to delays in disposal. The appellants sought an extension of stay, claiming that their appeals had not been disposed of through no fault of their own. The Tribunal referred to a previous case involving M/s. Venkateshwara Filaments Pvt. Ltd. & Ors. Vs. C.C.E. & S.T., Vapi, where it was observed that the provisions for making further applications for extension of stay were omitted from Section 35C(2A) of the CEA, 1944. Consequently, the Tribunal concluded that any stay order passed by them, if in force beyond 07/08/2014, would continue until the appeals were disposed of, without the need for filing additional applications for extension of stay. The Tribunal clarified that the omission of certain provisos did not result in the lapse of the stay order granted initially. It emphasized that the requirement for the disposal of appeals within three years was the only mandate, and stay orders passed by the Tribunal under the powers granted by Section 35C of the CEA, 1944 would remain in force. Therefore, in the case at hand, where the stay was in force beyond 07.08.2014, it was determined that the stay would persist until the appeal was finally disposed of. Consequently, the applications for extension of stay were disposed of in light of the precedent set by the CESTAT judgment, ensuring that the stay would continue until the appeal's final resolution.
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