9911796707
TMI Blog2014 (9) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... ularly in the case of the respondent/assessee, who is the appellant before the Tribunal. 3. The Revenue is aggrieved by the order of the Tribunal granting extension of stay till the disposal of the appeal. The Tribunal, in the present case, granted interim order in favour of the respondent/assessee on 8.4.09 in an application filed for waiver of pre-deposit on certain terms. The department does not dispute the fact that the conditional order has been complied with. On an application filed by the assessee, the interim order granted vide Stay Order No.240/09 dated 8.4.09 was extended till the disposal of the appeal by Misc. Order No.41392/2013 dated 4.6.13. Thereafter, on another application filed by the respondent/assessee, the Tribunal pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. The Appellate Tribunal may, if sufficient cause is shown,?(1A) at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. The Appellate Tribunal may, at?(2) any time within [six months from the date of the order, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and in case the appeal is not so disposed of within the total period of three hundred and sixty five days from the date of order referred to in the first proviso, the stay order shall, on the expiry of the said period, stand vacated. 6. Sub-section (2A) of Section 35C of the Central Excise Act, 1944 came into effect from 11.5.02 by Finance Act, 2002. Sub-section (2A) contemplates that the appeal should be disposed of within three years from the date on which such appeal is filed. The 1st proviso to sub-section (2A) contemplates that the appeal should be disposed of within a period of 180 days, failing which the order of stay shall stand v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in the first proviso, the Appellate Tribunal may, on an application made in this behalf by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such party, extend the period of stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and it further states that if the appeal is not disposed of within the total period of three hundred and sixty-five days from the date of order referred to in the first proviso, the stay order referred to in the 1st proviso, viz., the order of stay shall, on the expiry of the said period, be vacated. 9. We find that the 3rd proviso has incorporated the language of the Supreme Court in para-6 as above to some extent and limit t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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