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TMI Blog2014 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... of only on account of the pendency of several older appeals and not on account of any delay on the part of the assessee - the ends of justice would be met if the Tribunal is requested to dispose of the appeal expeditiously and preferably within a period of six months. The waiver of pre-deposit will continue to remain valid for a period of six months - Decided partly in favour of Revenue. - Central Excise Appeal Defective No. - 73 of 2014 - - - Dated:- 16-9-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud, CJ And Hon'ble Dilip Gupta,JJ. For the Appellant : B.K.S. Raghuvanshi, S.C. For the Respondent : Praveen Kumar, Ashok Kumar ORDER The appeal by the Revenue arises from an order of the Customs, Excise Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Kumar Cotton Mills Pvt. Ltd. (Supra) cannot be interpreted to give powers to the Tribunal to extend the order of waiver of pre-deposit indefinitely. The appeal is admitted on these questions by consent is finally heard. Section 35C (2A) of the Central Excise Act, 19442 provides as follows:- (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 stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt of the Tribunal for reasons not attributable to the assessee. Consequently, while interpreting the provisions of Section 35C (2A) of the Act, the Division Bench held as follows:- Though we are conscious of the pendency of the appeals and workload assigned to the Principal Bench as well as various Benches of CESTAT, we are of the view that entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of the Finance Act, 2002 (20 of 2002) w.e.f. 11.5.2002 and third Proviso by Finance Act, 2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely. The judgment in Kumar Cotton Mills Pvt. Ltd. (Supra) cannot be interpreted to give powers to the Tribunal to extend the order of waiver of pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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