2015 (3) TMI 77 - AT - Central Excise

Extension of stay beyond the period of 365 days - Power of Tribunal - Held that - issue relating to competency of this Tribunal to extend the stay beyond 365 days was examined by the larger bench of this Tribunal in the case of M/s Haldiram India Pvt. Ltd. & Others 2014 (10) TMI 724 - CESTAT NEW DELHI (LB) . The larger bench held that if the delay in disposal of the appeal is not on account of any commission or omission on the part of the appellant and where the Tribunal is satisfied that the appellant was ready and willing for disposal of the appeal and/or had not indulged in any protractive strategies, extension of stay could be granted (beyond the period of 365 days) by passing a speaking order. In the present case, we are satisfied that the delay was not on account of any omission or commission on the part of the appellants but due to the huge pendency of appeals before this Tribunal. Accordingly, we extend the stay beyond 365 days and till the disposal of the appeals. - Stay extended.

Summary

The Appellate Tribunal CESTAT Mumbai extended stay beyond 365 days in a case due to huge pendency of appeals, following the precedent set in the case of M/s Haldiram India Pvt. Ltd. & Others. The Tribunal can grant extension if delay is not due to appellant's actions.