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2014 (5) TMI 832 - CESTAT CHENNAIExtension of Stay Order - 180 days has already lapsed from the date of stay order - Held that:- In the context of insertion of sub-section (2A) of Section 35C of the Act provided that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall on the expiry of that period, stand vacated, observed that sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their control. In the present case, appeal was not disposed of within the stipulated period as specified in section 35C and therefore vacating the stay order amounts to punishing the assessee - Following the judgement of the Hon'ble Supreme Court in the case of CCE Ahmedabad Vs Kumar Cotton Mills Pvt. Ltd. [2005 (1) TMI 114 - SUPREME COURT OF INDIA] - Stay extended
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