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TMI Blog2015 (4) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... iver of pre-deposit and stay will continue to remain valid for a period of six months - Stay granted. - Central Excise Appeal No. - 79 of 2015 - - - Dated:- 2-4-2015 - Hon'ble Arun Tandon And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : R.K.S.Raghuvanshi,Sr.S.C. For the Respondent : Ashok Kumar,Praveen Kumar ORDER Heard learned counsel for the department and Sri Ashok Kumar for the opposite party. The appeal by the Revenue arises from an order of the Customs, Excise Service Tax Appellate Tribunal dated 30 September, 2014. The Revenue in the present appeal has formulated the following questions of law:- (i) Whether, the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated. The Supreme Court in Commissioner of Customs and Central Excise, Ahmedabad Vs. Kumar Cotton Mills Pvt. Ltd. While considering the provisions of the second proviso to Section 35C (2A) of the Act, held as follows:- 6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit indefinitely. In the circumstances, the appeal is disposed of with directions to the CESTAT to decide the appeal expeditiously and if possible within a period of six months from the date of the extension dated 3.6.2013. The waiver of pre-deposit will continue to be valid upto the period of six months from its last extension dated 3.6.2013. In the present case, the waiver from pre-deposit and unconditional stay on the realisation of the adjudicated liability has been granted by the Tribunal since a prima facie case was found in favour of the assessee. The Tribunal has also observed that the appeal could not been disposed of only on account of the pendency of several older appeals and not on account of any delay on the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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