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TMI Blog2015 (7) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... 2A) of the Act will cause loss to the assessee. We find the Tribunals are extending stay orders because of the non-disposal of the appeal. The non-disposal of the appeals before the Tribunal is also on account that the Additional Benches are not being created. - Noticed issued to authorities as to why appeals are not disposed of. - Central Excise Appeal No. - 135 of 2015 - - - Dated:- 8-7-2015 - Hon'ble Tarun Agarwala And Hon'ble Surya Prakash Kesarwani,JJ. For the Appellant : Vinod Kant, Sr. S. C. ORDER Against the order of the Tribunal dated 02.12.2014 granting waiver from pre-deposit of the executed liability and staying the liability during the pendency of the appeal the Central Excise Department has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stay order and in all these appeals the common ground urged is that the Tribunal has no power to pass stay order unconditionally or extend the stay order beyond 365 days. A further prayer was made by the learned Counsel for the Department that in the alternative, a direction should be issued to the Tribunal to decide the appeal within a stipulated period. No data has been shown by the Department as to how many appeals are pending before the Tribunal or how many Benches of the Tribunal are functioning. On the other hand, we have perused from various orders of the Tribunal that the stay order has been extended due to pressure of work before the Tribunal, non-availability of the member, non-availability of the Benches of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number of appeals, which are pending before the Tribunal, which are not being disposed of on account of various reasons. Huge monies is involved. Assessees have been made liable to pay huge sum of money. Wherever a case is made out, the Tribunal passes an interim order and extension of the interim order becomes a necessity when the appeals are not being disposed of. Non-extension of the order under the garb of third proviso to Section 35-C(2A) of the Act will cause loss to the assessee. We find the Tribunals are extending stay orders because of the non-disposal of the appeal. The non-disposal of the appeals before the Tribunal is also on account that the Additional Benches are not being created. We, accordingly, issue notice to the Joi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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