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TMI Blog2014 (12) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.2 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 - Decided partly in favour of Revenue. - Tax Appeal No. 613 of 2014† - - - Dated:- 17-7-2014 - MR.JUSTICE M.R. SHAH AND MR.JUSTICE K.J.THAKER, JJ. For The Appellant : R.J. Oza For The Respondent : Note Served By DS (PER : HONOURABLE MR.JUSTICE M.R. SHAH) Draft Amendment is allowed. 1.00. Feeling aggrieved and dissatisfied with the impugned order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad dated 26/12/2013 bearing Order No.M/16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 : 6.00. 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 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Appellate Tribunal shall be continued for a further period of two months. It goes without saying that during the aforesaid period of two months, the learned Appellate Tribunal may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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