TMI Blog2014 (12) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : Notice Served By DS JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Feeling aggrieved and dissatisfied with the impugned order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad dated 6/12/2013 being Order No.M-15949-15961/2013 by which the learned Appellate Tribunal has extended the stay granted earlier beyond the total period of 365 days from the date of grant of initial stay, the appellant has preferred the present Tax Appeal with the following proposed substantial questions of law : (1) Whether in the facts and circumstances of the case the Hon ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad while passing Misc. Order No.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated above, question No.1 is answered against the revenue and in favour of the assessee and it is held that in case and having satisfied that delay in not disposing of the appeal within 365 days (total) from the date of grant of initial stay is not attributable to the appellant / assessee in whose favour stay has been granted and that the Appellate Tribunal is satisfied that such appellant / assessee has fully cooperated in early disposal of the appeal and/or has not indulged into any delay tactics and/or has not taken any undue advantage, the learned Appellate Tribunal may, by passing a speaking order as observed hereinabove, extend stay even beyond the total period of 365 days from the date of grant of initial stay. However, as observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finitely and may not dispose of the appeals within stipulated time i.e. within 365 days from the date of grant of initial stay and/or at the earliest. All efforts shall be made by the learned Appellate Tribunal to dispose of the appeals at the earliest more particularly in a case where stay is operative against the revenue. The learned Appellate Tribunal and/or registrar of the Appellate Tribunal is required to maintain separate register with respect to the appeals in which stay has been granted fully and/or partially and appeals in which no stay has been granted and the Appellate Tribunal must and shall give priority to the appeals in which stay has been granted, continued and/or extended. 7.00. So far as the Question No.2 is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to extend the stay granted earlier in light of our observations made in the judgement and order passed in Tax Appeal No.341 of 2014 and other allied Tax Appeals, within a period of two months from today. So as to see that the application of the assessee for extension of stay does not become infructuous, it is directed that the stay order which is extended by the learned Appellate Tribunal shall be continued for a further period of two months. It goes without saying that during the aforesaid period of two months, the learned Appellate Tribunal may dispose of the appeal finally. 6.00. With this present present appeal is partly allowed to the aforesaid extent and the matter is remitted to the file of the learned Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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