2015 (2) TMI 393

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..... he Tribunal may be extended after considering the necessary facts as it would authorize the exercise of discretion by the Tribunal for grant of such extension - Stay extended. - Application No. ST/MA/(Extn)/14589/2014, Appeal No. ST/12098/2013 - Misc Order No. 10097/2015 - Dated:- 15-1-2015 - P. K. Das And R. K. Singh,JJ. For the Appellant : Shri Anand Nainawati, Adv. For the Respon .....

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..... ineers, we answer the reference by holding that even in a case where the period of 365 days has passed from the date of initial grant of stay but the appeal could not be disposed of for reasons not attributable to the appellant/assessee (in whose favour the stay was granted); and where the Tribunal is satisfied that the appellant/assessee was ready and willing for disposal of the appeal and/or had .....

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..... extension of stay by pleading the necessary facts as would authorize the exercise of discretion by this Tribunal for grant of such extension. The Registry is directed to maintain a separate register to record data with respect to the appeals in which stay has been granted and other appeals where no stay is granted, so as to enable prioritized listing of appeals where stay has been granted, subject .....

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