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2018 (2) TMI 641 - AT - Central ExcisePrayer for extension of stay - extension sought on the ground that their appeal has not come up for disposal for no fault of theirs - Held that - 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 - application for extension of stay is disposed of.
Issues: Extension of stay on appeal
Analysis: The judgment by the Appellate Tribunal CESTAT, Mumbai, addressed the issue of extension of stay on appeal. The appellant sought an extension of stay, claiming that their appeal had not been disposed of due to reasons beyond their control. The Tribunal referred to a previous case involving M/s. Venketeshwara 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. The Tribunal clarified that once stay is granted by the Tribunal, it does not automatically lapse, and the appeal needs to be disposed of within three years. The judgment emphasized that any stay order in force beyond a specific date would continue until the appeal is disposed of, eliminating the need for additional applications for extension of stay. The Tribunal's decision was based on the interpretation of relevant provisions and previous judgments. It concluded that the stay in the present case, being in force beyond a certain date, would persist until the appeal is finally disposed of. As a result, the application for extension of stay was disposed of accordingly. The judgment provided clarity on the continuity of stay orders and the necessity, or lack thereof, for additional applications for extending stays in certain circumstances. The decision was in line with the principles established in the previous case law and aimed to ensure procedural fairness and efficiency in the disposal of appeals.
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