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TMI Blog2015 (4) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... nd preferably within a period of six months - Stay extended. - Central Excise Appeal No. - 78 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 demand in favour of the respondents durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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. In a similar case, in Commissioner, Customs and Central Excise Vs. M/s J.P. Transformers, which was decided by a Division Bench of this Court on 8 October 2013, the Division Bench referred to the decision of 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, the Supreme Court held as follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. The judgment in Kumar Cotton Mills Pvt. Ltd. (Supra) cannot be interpreted to give powers to the Tribunal to extend the order of waiver of pre-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 Tribunal has noted that a waiver of pre-deposit and unconditional stay on the realisation of the adjudicated liability was granted by the Tribunal since a prima facie case was found in favour of the assessee. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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