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TMI Blog2016 (4) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... operative after expiry of 365 days as provided under section 35C(2A) of the Central Excise Act, 1944 ? - Held that:- The inherent power to do justice will be exercised depending upon the conduct of the assessee-appellant in individual matters. In the event after obtaining the interim order and relief, the assessee-appellant deliberately and intentionally delays the hearing of the appeals, then, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2-2016 - S. C. Dharmadhikari And G. S. Patel, JJ. For the Appellant : Mr. Y.R. Mishra with Mr. Jitendra B. Sharma, Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra For the Respondent : Ms. Padmavati Patil, Mr. Prakash Shah with Mr. Jas Sanghvi and Mr Mahesh Raichandani i/b Mr. Bharat Raichandani ORDER P. C. 1. Having heard both sides, we find that the question of law ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t event, the assessee will have to convince the Tribunal to continue the interim order / relief in his or her favour. 2. Once it is agreed by both sides that such is the statement of law, then, none of these appeals need be entertained. All the more when the proviso to section 35C(2A) styled as the second proviso has been deleted by Finance Act No.2 of 2014. Hence, it is not necessary to entert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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