Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 20 - GUJARAT HIGH COURTPower to tribunal to grant stay beyond period of 365 days - 3rd proviso to Section 35C(2A) of Central Excise Act, 1944 - Held that:- as such on expiry of maximum period of 180 days, the assessee - orig. appellant is required to submit application for extension of stay each time after completion of 180 days and the learned Tribunal is required to consider the individual case and pass a speaking order whether the delay in not disposing the appeal is attributable to original appellant - assessee or not and if it is found that the original appellant - assessee in whose favour the stay has been granted is not cooperating in early disposal of appeal and/or the delay in disposing respective appeals is attributable to the original appellant - assessee, the learned Tribunal is not required to extend the stay more particularly considering the provisions of section 35C( 2A) of the Central Excise Act. - Decided partly in favor of revenue.
|