9911796707
TMI Blog2014 (2) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise & Service Tax, Tiruchirapalli [2013 (12) TMI 457 - CESTAT CHENNAI] followed Pendency of the appeals are not on account of any conduct of the appellants but on account of pendency of a large number of older appeals and a critical supply/demand mismatch in the Tribunal - it is appropriate to grant extension of the stay orders earlier granted, to operate during the pendency of the appeals – Decided in favour of Assessee. - C/475/2005 - MISC ORDER No.42953/2013 - Dated:- 30-12-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri Shyam Ramadi, Consultant For the Respondent : Shri P. Arul, Superintendent (AR) ORDER Per P.K. Das; 1. The applicant filed this application for exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35C (2A) of the Finance Act, 1944 by Finance Act, 2013. He has also relied upon several other decisions. 3. After hearing both sides, and on perusal of the records, we find that the Tribunal has overruled this issue raised by Ld. AR in the case of R. Ariyappan and Others Vs CCE and ST, Tirichirapali by MISC Order No.42735-42740/2013 dt. 21.11.2013 the relevant portion of the said decision is reproduced below :- "7. In our considered view, the declaration of expiration of a stay granted, on expiration of the specified period cannot be construed as a bar to the jurisdiction of the Tribunal, to either grant a stay or extension thereof, wherever appropriate. 8. Another contention of the learned DR is that since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a Revenue application for vacation of a non-existent stay. It also requires to be noticed that no stay of realization of the adjudicated liability was granted by the order dated 08.08.2005 nor was any order of stay extended by the order dated 03.02.2006. What appears to have been granted was a waiver of pre-deposit. An order of waiver of pre-deposit granted under provisions of Section 35F does not, either expressly or by any compelling implication, have a legislatively enjoined sunset period. Waiver of predeposit granted always operates during pendency of the appeal. Pre-deposit is a threshold requirement for triggering the substantive jurisdiction of the Tribunal. The order of the Tribunal in SRF Ltd., (supra) appears to have proceeded o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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