2015 (1) TMI 69

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..... tries Development Bank of India (supra) it would be open for the Department to move a rectification application before the Tribunal. - Decided against Revenue.
MR. AKIL KURESHI AND MR. VIPUL M. PANCHOLI, JJ. FOR THE APPELLANT : MS AMEE YAJNIK, ADVOCATE JUDGEMENT Per: Akil Kureshi: Department has filed this appeal calling in question the judgement of the Customs, Excise and Service Tax Appellate Tribunal ['CESTAT' for short], Ahmedabad dated 22nd May 2014 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 129B(2A) of Customs Act, 1962 as it stood, at the relevant time, the Tribunal could not have extended .....

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..... 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 Hon'ble 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 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 d .....

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..... 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 the case of Commissioner vs. Small Industries Development Bank of India (supra). "7. So far as the Question No.2 is concerned, i.e. Whether the learned Appellate Tribunal is required to p .....

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