9911796707
TMI Blog2014 (12) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of appeal and/or the delay in disposing appeal is attributable to the original appellant – assessee, the learned Tribunal is not required to extend the stay more particularly considering the provisions of section 35C( 2A) of the Central Excise Act. - appeal disposed of by reserving the liberty in favour of the department to submit appropriate application before the learned Tribunal and place the order passed by this Court in [2014 (7) TMI 738 - GUJARAT HIGH COURT] and other allied appeals in the appeal so that the learned Tribunal may pass appropriate order on the said application calling upon the appellant – assessee to prefer separate application after completion of every 180 days and thereafter the Tribunal to pass appropriate sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction vested in the Hon ble CESTAT being a creature of a statute to extend a period of stay beyond 365 days in total? (c) Whether the Hon ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing Misc. Order M/1006010125/ 2014 dated 07.01.2014 in Application No.E/MA(Extn)/14166/2013 in Appeal No.E/616/2009, is right to the extent to grant extension of stay in an appeal pending for more than 4 years after the amendment dated 10.05.2013 in Section 35C (2A) of the Central Excise Act, 1944? (d) Whether the Hon ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing M/1006010125/ 2014 dated 07.01.2014 in Application No.E/MA(Extn)/14166/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfied 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. On expiry of every 180 days the concerned assessee / appellant is required to submit an appropriate application before the learned Appellate Tribunal to extend the stay granted earlier and the Appellate Tribunal may extend the stay for a further period but not beyond 180 days at a stretch and on arriving at the subjective satisfaction, as stated hereinabove, the Appellate Tribunal may extend the stay even beyond 365 days from the date of grant of initial stay and even thereafter. Meaning thereby afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matters are remanded to the learned Appellate Tribunal to pass appropriate order afresh and pass speaking and reasoned order in light of the observations made hereinabove. Such exercise shall be completed within a period of two months from today. So as to see that the applications of the respective appellants / assesses for extension of stay do not become infructuous, it is directed that the stay order which is extended by the Appellate Tribunal shall be continued for a further period of two months. It goes without saying that even during the aforesaid period of two months, the Appellate Tribunal may dispose of the appeals finally. All these appeals are partly allowed to the aforesaid extent and the matters are remitted back to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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