TMI Blog2014 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of six months from today. The waiver of pre-deposit will continue to remain valid for a period of six months from today. - Following decision of Commissioner, Customs And Central Excise Versus M/s JP. Transformers [2013 (10) TMI 1194 - ALLAHABAD HIGH COURT] - Decided against Revenue. - Central Excise Appeal No. - 191 of 2014 - - - Dated:- 24-9-2014 - Hon'ble Dilip Gupta And Hon'ble Mahesh Chandra Tripathi,JJ. For the Appellant : Vinod Kant ORDER The appeal by the Revenue arises from an order of the Customs, Excise Service Tax Appellate Tribunal1 dated 7 March 2014. For convenience of reference, the order is extracted herein below:- This appeal could not be heard within the prescribed period of 180 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and is, by consent, heard finally. Section 35C (2A) of the Central Excise Act, 19442 provides as follows:- (2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed: Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further 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. In a similar case, in C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough we are conscious of the pendency of the appeals and workload assigned to the Principal Bench as well as various Benches of CESTAT, we are of the view that entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of the Finance Act, 2002 (20 of 2002) w.e.f. 11.5.2002 and third Proviso by Finance Act, 2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely. The judgment in Kumar Cotton Mills Pvt. Ltd. (Supra) cannot be interpreted to give powers to the Tribunal to extend the order of waiver of pre-deposit indefinitely. In the circumstances, the appeal is disposed of with directions to the CESTAT to decide the appeal expeditiously and if possible within a period of six months from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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