2015 (8) TMI 1075

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..... al Excise Act, 1944 - interim order granted by the Tribunal shall not contine beyond 365 days from the date it has been passed. We further clarify that, having regard to the interest of revenue, the Tribunal may make an attempt to decide the appeal at the earliest possible, preferably within six months - Decision in the case of Commissioner of Central Excise v. M/s Barco Electronics Systems Ltd. [ .....

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..... not be heard and decided by the Tribunal. Therefore, having regard to the judgment of the larger Bench of the Tribunal in the case of M/s. Haldiram India Pvt. Ltd. v. CCE, Delhi reported in 2014 TIOL-1965 the assessee made a fresh interim Stay Application. (ii) The Tribunal having regard to the fact that the appeal could not be heard for no fault of the assessee under the order impugned dated 2 .....

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..... er Section 35-C(2A) of the Central Excise Act, 1944. In Central Excise Appeal (Defective ) No.107 of 2015, Commissioner of Central Excise v. M/s Barco Electronics Systems Ltd. a Division Bench of this Court has provided that an assessee shall be at liberty to make a fresh interim stay application just before expiry of 365 days or just after expiry of 365 days before the Tribunal concerned. Such .....

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