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2016 (11) TMI 57 - AT - Service TaxExtension of stay order - appeal has not come up for disposal for no fault of appellant - Whether from the initial grant of stay and extension thereof, which is in force beyond 7.8.2014, whether any application is required to be considered by the Bench for extending stay order; on the fact of omissions of 1st, 2nd and 3rd proviso to Section 35C(2A) of the Central Excise Act 1944 - Held that - relianceplaced in the decision of the case M/s. Venketeshwara Filaments Pvt. Ltd. & Ors. Vs. C.C.E. & S.T., Vapi 2014 (12) TMI 227 - CESTAT AHMEDABAD where it was held that stay order passed by this Tribunal, if it is in force beyond 7.8.2014, it would continue till the disposal of the appeals and there is no need for filing any further applications for extension orders granting stay either fully or partially - as the stay in the present case was in force beyond 07.08.2014, the same would continue till the disposal of the appeal - extension of stay order granted - the application for extension of stay is disposed off - decided in favor of applicant.
Issues:
Extension of stay on appeal due to delay in disposal. Analysis: The appellant sought an extension of stay on the grounds that the appeal had not been disposed of through no fault of theirs. Referring to a previous case, the Tribunal clarified that there was no provision for making further applications for extension of stay. The Tribunal emphasized that once a stay order was granted, it did not lapse, and the appeal needed to be disposed of within three years. The Tribunal concluded that any stay order in force beyond a certain date would continue until the appeal's disposal, without the need for additional applications for extension of stay. Therefore, based on the CESTAT judgment and the fact that the stay in the current case was in force beyond the specified date, the Tribunal decided that the stay would continue until the appeal was disposed of. Consequently, the application for extension of stay was disposed of accordingly.
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