2015 (10) TMI 704

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..... ner : Shri Jalakam Sathyaram, Sr. SC For the Respondent : Shri S.R. Ashok, Sr. Counsel rep. by Vivek Chandra Sekhar, Advocate Judgment : (per the Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred and admitted by the Revenue against the order of the learned Tribunal granting extension of the interim order earlier as prayed for. The learned Tribunal, by .....

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..... en the power of the Tribunal is not taken out by the aforesaid provision. In this connection, he sought to place reliance on the judgment of the Supreme Court in the case of Commissioner of Customs and Central Excise vs. Kumar Cotton Mills Pvt. Ltd., 2005(180)ELT 434 (S.C.) wherein the Supreme Court observed in paragraph-6 of the judgment as follows: "The sub-section which was introduced in terro .....

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..... rd and disposed of by reason of the fault of the Tribunal for reasons not attributable to the assessee." He, thereafter, argued basing on the judgment of the learned Customs, Excise and Service Tax Appellate Tribunal, Principal Bench of New Delhi in the case of Haldiram India Pvt. Ltd., vs. C.C.E. 2014(309)ELT 81 (Tri. Delhi), wherein the judgments of the Madras and Gujarat High Courts in the co .....

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