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TMI Blog2015 (10) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the assessee and accordingly granted extension. - In view of orders of High and Supreme Court [2005 (1) TMI 114 - SUPREME COURT OF INDIA] no reason to admit appeal - Decided against Revenue. - C.E.A. No.126 of 2014 - - - Dated:- 30-1-2015 - Sri Kalyan Jyoti Sengupta, CJ and Sri Sanjay Kumar, J. For the Petitioner : Shri Jalakam Sathyaram, Sr. SC For the Respondent : Shri S.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once the learned Tribunal has come to a fact finding that the pendency of the appeal is not attributable to the appellant, this Court will not admit the appeal as it has been held by the Supreme Court by interpreting the above provisions that where the assessee is not at fault with regard to the disposal or pendency of the appeal, then the power of the Tribunal is not taken out by the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder and as expressed in the Larger Bench matter, namely IPCL vs. Commissioner of Central Excise, Vadodara (supra) cannot be faulted. However we should not be understood as holding that any latitude is given to the Tribunal to extend the period of stay except on good cause and only if the Tribunal is satisfied that the matter could not be heard and disposed of by reason of the fault of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the aforesaid legal position, as set out by the Supreme Court and the Madras and Gujarat High Courts as quoted above, we do not find any reason to admit the appeal. The appeal is accordingly dismissed. However, we desire the learned Tribunal to dispose of the appeal as early as possible, preferably, within a period of three months from the date of communication of this order. No order as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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