TMI Blog2015 (1) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - TAX APPEAL NO. 822 of 2014 - - - Dated:- 24-7-2014 - MR. M.R. SHAH AND MR. K.J.THAKER, JJ. FOR THE APPELLANT : MRS VD NANAVATI, ADVOCATE JUDGEMENT Per: M R Shah: Draft amendment allowed. In this appeal the appellant - Revenue has challenged the order passed by the learned Customs, Excise and Service Tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay in an appeal pending for more than 4 years after the amendment dated 10.05.2013 in Section 35C (2A) of the Central Excise Act, 1944? (d) Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, while passing M/10060-10125/2014 dated 07.01.2014 in Application No.E / MA( Extn )/14026/2013 in Appeal No.E /363/2009, has committed an error in passing a nonspeaking common order for extension of stay when each matter is required to be considered independently on the aspect of delay and the reasons for delay? At the outset it is required to be noted that while answering the same questions which are involved in the present appeals, by judgment and order in Tax Appeal No.341/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the learned Appellate Tribunal to extend the stay granted earlier and the Appellate Tribunal may extend the stay for a further period but not beyond 180 days at a stretch and on arriving at the subjective satisfaction, as stated hereinabove, the Appellate Tribunal may extend the stay even beyond 365 days from the date of grant of initial stay and even thereafter. Meaning thereby after 180 days, the Appellate Tribunal is required to review the situation and consider the application for extension of stay appropriately. Thus, on expiry of maximum period of 180 days the assessee / appellant is required to submit application for extension of stay each time and the Appellate Tribunal is required to consider the individual case and pass a spea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not become infructuous, it is directed that the stay order which is extended by the Appellate Tribunal shall be continued for a further period of two months. It goes without saying that even during the aforesaid period of two months, the Appellate Tribunal may dispose of the appeals finally. All these appeals are partly allowed to the aforesaid extent and the matters are remitted back to the file of the learned Appellate Tribunal for passing orders afresh, as stated above. Considering the above 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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