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TMI Blog2014 (3) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, 1944 as the said proviso provides in case the appeal is not disposed of within the total period of three hundred and six-five days from the date of order referred to in the first proviso - Following decision of COMMISSIONER OF CUS. & C. EX., AHMEDABAD Versus KUMAR COTTON MILLS PVT. LTD. [2005 (1) TMI 114 - SUPREME COURT OF INDIA] - Stay extended. - E/434/2011 - Misc. Order No. 42134/2013 - Dated:- 12-7-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri S Muthuvenkataraman, Adv. For the Respondent : Shri M Rammohan Rao, DC (AR) PER : P K Das The applicant has filed this application for extension of stay already granted vide Stay Order No.147/2012 dated 20.3.2012. 2. The learned AR submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both sides, we find that the sub-section (2A) of Section 35C of Central Excise Act, 1944 was introduced on 11.5.2002 by Finance Act, 2002, which reads as under:- 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 stay is made in any proceeding relating to an appeal filed under sub-section (1) of Section 35B, the Appellate Tribunal shall dispose off the appeal within a period of one hundred and eighty days from the date of such order. Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... administrative exigencies for which the assessee cannot be held liable, the stay applications are not disposed within the time specified. The reasoning of the Tribunal expressed in the impugned order and as expressed in the Larger Bench matter, namely, IPCL v. Commissioner of Central Excise, Vadodara (supra) cannot be faulted. However we should not be understood as holding that any latitude is given to the Tribunal to extend the period of stay except on good cause and only if the Tribunal is satisfied that the matter could not be heard and disposed of by reason of the fault of the Tribunal for reasons not attributable to the assessee. 6. We find that the third proviso to Section 35C (2A) of the Central Excise Act, 1944 was inserted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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