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2015 (1) TMI 270 - HC - Central ExcisePower of Tribunal to extend stay beyond the period of 365 days - Speaking order - 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 appeal 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. - Matter remanded back to Tribunal Tribunal should consider decision of [2014 (7) TMI 738 - GUJARAT HIGH COURT] to decided the matter - Decided in favour of Revenue.
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