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TMI Blog2014 (8) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... t cooperating in early disposal of appeal and/or the delay in disposing respective appeals is attributable to the original appellant - assessee, the learned Tribunal is not required to extend the stay more particularly considering the provisions of section 35C( 2A) of the Central Excise Act. - Decided partly in favor of revenue. - Tax Appeal No. 642 of 2014, Tax Appeal No. 645 of 2014, Tax Appeal No. 664 of 2014, Tax Appeal No. 667 of 2014 - - - Dated:- 23-7-2014 - M. R. Shah And K. J. Thaker,JJ. For the Appellant : R. J. Oza ORDER (Per : Honourable Mr. Justice M. R. Shah) Draft amendment allowed. In all these appeals the appellant - Revenue has challenged the respective orders passed by the learned Customs, Excise an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied that delay in not disposing of the appeal within 365 days (total) from the date of grant of initial stay is not attributable to the appellant / assessee in whose favour stay has been granted and that the Appellate Tribunal is satisfied that such appellant / assessee has fully cooperated in early disposal of the appeal and/or has not indulged into any delay tactics and/or has not taken any undue advantage, the learned Appellate Tribunal may, by passing a speaking order as observed hereinabove, extend stay even beyond the total period of 365 days from the date of grant of initial stay. However, as observed by the Hon ble Supreme Court in the case of Kumar Cotton Mills Pvt. Ltd (supra), it should not be construed that any latitude i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd/or at the earliest. All efforts shall be made by the learned Appellate Tribunal to dispose of the appeals at the earliest more particularly in a case where stay is operative against the revenue. The learned Appellate Tribunal and/or registrar of the Appellate Tribunal is required to maintain separate register with respect to the appeals in which stay has been granted fully and/or partially and appeals in which no stay has been granted and the Appellate Tribunal must and shall give priority to the appeals in which stay has been granted, continued and/or extended. So far as the Question No.2 is concerned, i.e. Whether the learned Appellate Tribunal is required to pass a speaking order while extending stay or not, for the reasons stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the delay in disposing respective appeals is attributable to the original appellant - assessee, the learned Tribunal is not required to extend the stay more particularly considering the provisions of section 35C( 2A) of the Central Excise Act. In view of the above, we dispose of the present appeals by reserving the liberty in favour of the department to submit appropriate applications before the learned Tribunal and place the order passed by this Court in Tax Appeal No.341/2014 and other allied appeals in each of the appeals so that the learned Tribunal may pass appropriate order on the said applications calling upon the respective appellants - assessee to prefer separate applications after completion of every 180 days and thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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