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TMI Blog2014 (11) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 738 - GUJARAT HIGH COURT) it would be open for the Department to move a rectification application before the Tribunal. - TAX APPEAL NO. 1039 of 2014 - - - Dated:- 13-11-2014 - MR. AKIL KURESHI AND MR. VIPUL M. PANCHOLI, JJ. MRS VD NANAVATI, ADVOCATE FOR THE APPELLANT ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department has filed this appeal calling in question the judgement of the Customs, Excise and Service Tax Appellate Tribunal ['CESTAT' for short] dated 31.12.2013 extending the stay by a period of six months from the date of the order till disposal of the appeal whichever is earlier. The case of the revenue is that in terms of Section 35C(2A) of the Central Excise Act, 1944 as it sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal is satisfied that such appellant / assessee has fully cooperated in early disposal of the appeal and/or has not indulged into any delay tactics and/or has not taken any undue advantage, the learned Appellate Tribunal 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 Honble Supreme Court in the case of Kumar Cotton Mills Pvt. Ltd (supra), 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and/or registrar of the Appellate Tribunal is required to maintain separate register with respect to the appeals in which stay has been granted fully and/or partially and appeals in which no stay has been granted and the Appellate Tribunal must and shall give priority to the appeals in which stay has been granted, continued and/or extended. 4. Learned counsel for the department would, however, argue that the Tribunal has passed the said order mechanically without assigning any reasons. The Tribunal would extend the stay only for proper reasons to be recorded. In the present case, no such reasons have been recorded. In this context, the counsel relied on the following observations of this Court in case of Commissioner vs. Small Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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