9911796707
TMI Blog2014 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... 'the Tribunal'), raising the following questions stated to be the substantial questions of law : "(a) Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing Misc. Order M/10703-10768/2014 dated 12.02.2014 passed in Application No.E/ MA(Extn)/10606/2014 in Appeal No.E/844/2006, has exceeded the jurisdiction vested in it by extending stay beyond period of 365 days, in violation of statutory provisions contained in Section 35C(2A) of Central Excise Act, 1944 ? (b) Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing Misc. Order M/10703-10768/2014 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal has not been decided due to deliberate delay on the part of the assessee by not remaining present in the proceedings? (f) Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing Misc. Order M/1070310768/2014 dated 12.02.2014 passed in Application No.E/ MA(Extn)/10606/2014 in Appeal No.E/844/2006, is right to the extent to grant extension of stay in an appeal pending for more than 8 years after the amendment dated 10.05.2013 in Section 35C(2A) of the Central Excise Act, 1944 ? (g) Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing Misc. Order M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated September 16, 2013 was recalled vide order dated October 24, 2013. Thereafter, the extension of stay was granted by the Tribunal vide order dated February 12, 2014, by holding thus : "The application for extension of stay are allowed in the light of the Larger Bench decision in the case of IPCL Vs. CCE Vadodara reported in 2004 (63) RLT 1 (LB) as upheld by the Hon'ble Supreme Court and also as held by Hon'ble High Court of Allahabad 2013 (10) TMI 1194, stay is extended for a further period of six months from today or till the disposal of the appeals, whichever is earlier." 5. Aggrieved Revenue has preferred present appeal challenging the said orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o him / it and the learned Appellate Tribunal is required to review the matter after every 180 days and while disposing of such application of extension of stay, the learned Appellate Tribunal is required to pass a speaking order with respect to its own satisfaction that the assessee / appellant is not indulged into any delay tactics and that the delay in disposing of the appeal within stipulated time is not attributable to the assessee / appellant. However, at the same time, it may not be construed that widest powers are given to the Appellate Tribunal to extend the stay indefinitely and that the Appellate Tribunal is not required to dispose of the appeal at the earliest. The object and purpose of section 35C(2A) of the Act particularly on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal within a period of 365 days from the date of grant of initial stay, is not attributable to the appellant/assessee and that the assessee is not at fault and therefore, while considering each application for extension of stay, the learned Appellate Tribunal is required to consider the facts of each case and arrive at subjective satisfaction in each case whether the delay in not disposing of the appeal within the period of 365 days from the date of initial grant of stay is attributable to the appellant - assessee or not and/or whether the assessee / appellant in whose favour stay has been granted, has cooperated in early disposal of the appeal or not and/or whether there is any delay tactics by such appellant / assessee in whose fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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