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TMI Blog2009 (4) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... he amounts claimed are Rs. 5,00,000/-; Rs. 20,000/- and Rs. 1,00,000/-. 4. It is submitted that once there was an interim order pending appeal it was not open to the respondents to demand the amount which was the subject matter of proceedings pending before the tribunal. 5. On the other hand, on behalf of the respondents, learned counsel for the respondents draws our attention to section 129B(2A). The relevant portions of which reads as under : "129B(2A) : The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed : Provided that where an order of slay is made in any proceeding relating to an appeal filed under sub-section (1) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a position to hear and dispose of the appeal within 180 days. It is in that context that the second proviso must be considered. 7. A similar issue had come up for consideration before the Supreme Court in Commissioner of Customs and Central Excise, Ahmedabad v. Kumar Cotton Mills P. Ltd. 2005 (180) E.L.T. 434 (S.C.) wherein in respect of similar provision under the Central Excise Act, this is what the Supreme Court observed : "6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their control. For example, many of the Tribunals are not constituted and it is not possible for such Tribunals to dispose of matters. Occasionally by reason of other admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not at fault and the failure is on account of the tribunal to hear the appeal for whatever reason or on account of the acts of the respondent, the law as explained in the judgment in Narang (supra) will have to be applied also under the provisions of the Customs Act. 9. On behalf of the respondent learned counsel submits that the respondent should be directed to go to the tribunal and ask for extension of stay. The second proviso literally read has the effect of vacating the stay on expiry of 180 days. There is therefore no power of extension conferred on the tribunal if the proviso is so read. The proper way to read the second proviso would be, that the Tribunal itself at the hearing of the stay application considering its docket and or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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