TMI Blog2013 (4) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... pendency of appeals for hearing before the authorities and there being only one bench of CESTAT at Bangalore, with territorial jurisdiction over three southern States, no useful purpose would be served by directing consideration of applications for stay at this distance of time. Regard being had to the fact that the Union of India has failed to set up large number of Tribunals such as CESTAT an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed together, finally heard and are disposed of by this common order. 2. It is not in dispute that the petitioners have preferred appeals, together with applications for stay are pending before the Commissioner of Appeals as well as CESTAT. That the non-consideration of the applications for interim stay are admittedly not for any reasons attributable to the appellants petitioners herein and if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re however, an application for stay has remained pending for more than a reasonable period, for reasons having a bearing on the default or the improper conduct of an assessee, recovery proceedings can well be initiated as explained in the earlier part of the judgment." 4. Learned counsel for the parties jointly submits that these petitions be disposed of in like terms as noticed supra. 5. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, there is large pendency of appeals for hearing before the authorities and there being only one bench of CESTAT at Bangalore, with territorial jurisdiction over three southern States, no useful purpose would be served by directing consideration of applications for stay at this distance of time. 8. Be that as it may, when the petitioners are not the cause for statutory appellate authorities t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
