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TMI Blog2014 (9) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. Further extension of the stay is therefore sought. The appeal could not be disposed of on account of pendency of several older appeals for hearing. Hence stay granted on 12.10.2011 is extended to operate, during pendency of the appeals. These applications are disposed of accordingly." The Revenue in the present appeal has formulated the following questions of law:- "1. Whether the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed demand in favour of the respondents during pendency of the appeal thereby extending the period of stay beyond 365 days ignoring the recent amendment to section 35-C of the Central Excise Act, 1944, made through enactment of Finance Bill, 2013. 2. When the Hon'ble High Court Allahaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs and Central Excise, Ahmedabad Vs. Kumar Cotton Mills Pvt. Ltd.4 While considering the provisions of the second proviso to Section 35C (2A) of the Act, the Supreme Court held as follows:- "6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their control. For example, many of the Tribunals are not constituted and it is not possible for such Tribunals to dispose of matters. Occasionally by reason of other 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 Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waiver of pre-deposit and unconditional stay on the realisation of the adjudicated liability was granted by the Tribunal since a prima facie case was found in favour of the assessee. The Tribunal has also observed that the appeal has not been disposed of only on account of the pendency of several older appeals and not on account of any delay on the part of the assessee. In this view of the matter, we are of the view that 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 from today. The waiver of pre-deposit will continue to remain valid for a period of six months from today. Since the question of law has already been answered in terms of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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