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TMI Blog2014 (12) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... lants and the respondents. The appellant was issued show cause notice on 30-4-2010 by the Commissioner, Central Excise and Customs, Raipur with regard to CENVAT Credit availed for Rs. 62,44,593/- as to why it should not be disallowed and recovered with interest under Rule 14 of the CENVAT Credit Rules, 2004 read with Sections 11A(1) and 11AB of the Central Excise Act along with penalty under Rule 15 of the CENVAT Credit Rules, 2004. After considering cause shown by order dated 30-12-2010, the CENVAT Credit for Rs. 62,44,593/- was disallowed and the penalty of equal amount imposed with recovery order. Appeal No. E876/2011-E(D.B.) was filed before the Tribunal along with Stay Application No. 1079/2010-11. On 30-1-2012, the Tribunal granted re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal within a period of three years from the date on which such appeal is filed : Provided that where an order of stay is made in any proceedings 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 : Provided also that where such appeal is not disposed of within the period specified in the first proviso, the Appellate Tribunal may, on an application made in this behalf by a party and on being satisfied that the delay in disposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary shall be doing complete violence to the statutory provisions and has to be rejected. 8. The Tribunal itself states that the appeals of earlier years were pending and therefore, it has not been able to decide appellant's appeal. The appellant was not at fault. It is trite law that the act of the Court can prejudice none stated in the maxim actus curiae neminem gravabit. The delay in disposal of the appeal is attributable to circumstances beyond the control of the Tribunal and not to the assessee. 9. The impugned order dated 16-6-2014 vacating the stay on ground that the statutory period of stay without adjudication had expired is set aside and the application filed by the appellant for extension of stay order is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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