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TMI Blog2014 (10) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... nal 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 (2005 (1) TMI 114 - SUPREME COURT OF INDIA), it should not be construed that any latitude is given to the Appellate Tribunal to extend the period of stay except on good cause and if the Appellate Tribunal is satisfied that the matter could not be heard and disposed of by reason of the fault of the Appellate Tribunal for the reasons not attributable to the assessee. It also may not be construed that the Appellate Tribunal can extend stay indefinitely. It also may not be construed that the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal has extended the stay granted earlier beyond the total period of 365 days from the date of grant of initial stay, the appellant has preferred the present Tax Appeal with the following proposed substantial questions of law : (1) Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing Order No.M/10060-10125/2014 dated 7/1/2014 in Application No.E/MA/(Extn)/14154/2013 in Appeal No.E/618/2009, has exceeded the jurisdiction vested in it by extending stay beyond period of total 365 days, in violation of statutory provisions contained in Section 35C(2A) of Central Excise Act, 1944? (2) Whether the Hon'ble Customs, Excise and Service Tax Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this Court dated 9/7/2014 rendered in Tax Appeal No.341 of 2014 and other allied Tax Appeals. 4. While answering the same questions which are involved in the present appeals, by judgement and order in Tax Appeal No.341 of 2014 and other allied Tax Appeals, this Court has observed and held as under : 6. In view of the above and for the reasons stated above, question No.1 is answered against the revenue and in favour of the assessee and it is held that in case and having 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately. Thus, on expiry of maximum period of 180 days the assessee / appellant is required to submit application for extension of stay each time and the Appellate Tribunal is required to consider the individual case and pass a speaking order, as stated hereinabove. By the aforesaid it may also not be understood that the Appellate Tribunal may go on extending the stay indefinitely and may not dispose of the appeals within stipulated time i.e. within 365 days from the date of grant of initial stay and/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons stated in Tax Appeal No.341 of 2014 and other allied Tax Appeals, Question Nos.1, 2 and 3 are held in favour of the assessee and against the revenue and Question No.4 is answered in favour of the revenue and against the assessee. The matter is remanded to the learned Appellate Tribunal to pass a fresh speaking order on the application submitted by the assessee to extend the stay granted earlier in light of our observations made in the judgement and order passed in Tax Appeal No.341 of 2014 and other allied Tax Appeals, within a period of two months from today. So as to see that the application of the assessee for extension of stay does not become infructuous, it is directed that the stay order which is extended by the learned Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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