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2018 (4) TMI 358 - AT - Central ExciseExtension of stay - case of appellant is that their appeal has not come up for disposal for no fault of theirs - Held that - reliance placed in the case of 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. The application for extension of stay is disposed of.
Issues:
Extension of stay on appeal due to delay in disposal Analysis: The appellant sought an extension of stay on their appeal, citing the delay in disposal not caused by them. The Tribunal referred to a previous case, M/S. Venketeshwara Filaments Pvt. Ltd & Ors. Vs. C.C.E. & S.T., Vapi-2014-TIOL-2388-CESTAT-AHM, where it was observed that the omissions of certain provisions meant there was no provision for further applications for extension of stay. The Tribunal clarified that once a stay order is granted by the Tribunal, it does not lapse. The appeal needs to be disposed of within three years, and the stay orders granted by the Tribunal under section 35C of the CEA, 1944 remain in force. Therefore, any stay order passed by the Tribunal before 07.08.2014 would continue until the disposal of the appeal, without the need for filing further applications for extension of stay. In light of the CESTAT judgment and the fact that the stay in the present case was in force beyond 07.08.2014, it was concluded that the stay would continue until the appeal is disposed of. Consequently, the application for extension of stay was disposed of accordingly. The Tribunal's decision was pronounced in court, providing clarity on the extension of stay in cases where delays in disposal occur without fault on the part of the appellant.
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