TMI Blog2014 (10) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... rably within a period of six months from date of order - Matter remanded back - Central Excise Appeal Defective No. - 90 of 2014 - - - Dated:- 25-9-2014 - Hon'ble Dilip Gupta And Hon'ble Mahesh Chandra Tripathi,JJ. For the Appellant : B. K. S. Raghuvanshi,S.C. ORDER Vakalatnama filed by Sri Praveen Kumar and Sri Ashok Kumar filed on behalf of the respondent be taken on record. The appeal by the Revenue arises from an order of the Customs, Excise Service Tax Appellate Tribunal1 dated 4 February 2014. For convenience of reference, the order is extracted herein below:- By the order dated 14/11/2012, this Tribunal recorded existence of a prima facie case in favour of the petitioners/appellants and granted wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal to extend the order of waiver of pre-deposit indefinitely.? The appeal is admitted on these questions 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while interpreting the provisions of Section 35C (2A) of the Act, the Division Bench held as follows:- Though 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 dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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