2015 (10) TMI 1212 - AT - Central Excise

Extension of stay order - Held that - Larger Bench of the Tribunal 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) held that the Stay Order passed by the Tribunal may be extended after considering the necessary facts as it would authorize the exercise of discretion by the Tribunal for grant of such extension - 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. - Stay extended.

Summary

Issues involved:
Extension of period of stay in appeal proceedings.

Analysis:
The judgment pertains to a miscellaneous application filed for an extension of the period of stay in appeal proceedings. 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, where it was held that the Tribunal could grant an extension of stay beyond the initial period if the appeal could not be disposed of due to reasons not attributable to the appellant and if the appellant was ready and willing for the disposal of the appeal. The Tribunal emphasized the need for a speaking order disclosing the satisfaction of the Tribunal regarding the absence of any delay or protractive strategies by the appellant. The Tribunal directed the Registry to maintain a separate register to prioritize the listing of appeals where stay has been granted, subject to organizational limitations.

Regarding the specific case at hand, the applicant did not appear, and the Authorized Representative for the Revenue argued that the appellant had not taken necessary steps for the disposal of the appeal. The Tribunal noted the huge pendency of appeals, making it difficult to take up the appeal hearing at that stage. Consequently, the Tribunal granted an extension of stay until the disposal of the appeal, disposing of the miscellaneous application filed by the applicant accordingly.

In conclusion, the judgment underscores the Tribunal's discretion to grant an extension of stay in appeal proceedings beyond the initial period under specific circumstances. The decision is in line with the principles established in previous cases and aims to balance the interests of the appellant with the practical constraints faced by the Tribunal due to the backlog of appeals.