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2015 (1) TMI 717

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..... iso to sub-section (2A) of Section 35C of the Act, an application could be made to the Tribunal by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such party, extend the period of stay to such further period as it thinks fit not exceeding one hundred and eighty-five days and in case the appeal is not so disposed of within the total period of three hu .....

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..... bunal, South Zonal Bench at Bangalore, insofar as extending the interim order granted on 21-6-2012 till disposal of the appeal at Annexure B . 2. Learned counsel for the appellant submits that the respondent has filed an appeal before the Tribunal in Appeal No. E/1057/2010. The Tribunal by order dated 21-6-2012 granted an interim order of stay for a period of 180 days. Since the appeal was not .....

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..... of the Central Excise Act, 1944. He also submits that 3rd proviso to sub-section (2A) of Section 35C has been inserted by the Finance Act, 2013. 3. Learned counsel for the respondent submits that the Tribunal has extended the interim order granted on 21-6-2012 till the disposal of the appeal as the appeal could not be disposed of for no fault of the appellant and there is no merit in the appea .....

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..... satisfied that the delay in disposing of the appeal is not attributable to such party, extend the period of stay to such further period as it thinks fit not exceeding one hundred and eighty-five days and in case the appeal is not so disposed of within the total period of three hundred and sixty-five days from the date of order referred to in the first proviso the stay order shall, on the expiry of .....

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