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TMI Blog2006 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... fect of non-disposal of appeals within 180 days from the date of Stay Order had come up for consideration before the Hon ble High Court of Gujarat in the case of Poly Fill Sacks v. Union of India [2005 (183) E.L.T. 344] and the High Court has ruled as under: 8. When legislature has provided in the main provision, i.e. sub-section (2A) of Section 35C of the Act, that CESTAT may hear and decide the appeal within a period of three years, where it is possible to do so, legislature is well aware of the administrative exigencies and difficulties of the said body. There could be a host of reasons ranging from non-availability of a bench due to non-appointment of adequate number of technical and/or judicial members at a particular station to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the provisos would frustrate the object of Tribunal dispensing justice in deserving cases where the assessee is not at fault in any manner; the assessee having filed appeal and stay application within period of limitation, prima facie proved his case at hearing and obtained stay with or without conditions, and co-operating with Tribunal for hearing and disposal of appeal; but, the Tribunal is not in a position to proceed for various reasons. 10. The contention on behalf of Revenue that the assessee must approach the Tribunal and seek extension of stay already granted is misconceived - at least in relation to orders of the Tribunal made before 11-5-2002. Firstly, it proceeds on a fallacious premise as stated hereinbefore. Secondly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng given to the Tribunal are relatable only in the situation where extension of period of stay is sought. 3. It is clear from the above ruling that validity of a Stay Order does not expire on the passing of 180 days from the date of passing that stay order. Validity period is as stated in the order itself. In case variation is required, it is for the revenue to seek modification of the stay order. 4. In the present case, our stay order stipulated no time-limit. Therefore, its validity is till the disposal of the appeals. Any attempts by the revenue to recover amounts which remain stayed in terms of the Tribunal s stay order would be contrary to law. There is no requirement to pass any order extending the stay order already passed and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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