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2014 (8) TMI 556 - AT - Central ExciseWaiver of pre-deposit - extension of operation of the stay order - Held that:- Delhi High Courts considered the position resulting from introduction of the third proviso to Section 35C(2A) of the Central Excise Act, 1944 and ruled that as the relevant provision signals the clear legislative prescription that if the appeal is not disposed of under the first proviso of the Section or within the period or periods extended under the second proviso, which shall not in any case exceed 365 days, the stay order, after expiry of that period shall stand vacated - present appeal is of the year 2008. Several older appeals preferred under the provisions of Central Excise Act, 1944 including of the year of 2005 are pending disposal. The delay in disposal of this appeal is not therefore attributable to the assessee. no extension of stay could be granted by the CESTAT in the light of the provisions of Section 35C(2A) of the Central Excise Act, 1944, even if the delay in disposal of an appeal, beyond the sunset period prescribed, is not attributable to an appellant - Extension of stay denied.
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