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2014 (12) TMI 1147 - HC - Central ExciseStay application - Held that:- Appellate Tribunal will endeavour to decide the appeal within a period of three years from the date it is filed. The significance of the words “where it is possible to do so” cannot be lost site of in interpreting the provision. The statutory provision is therefore not a complete embargo that under all circumstances, notwithstanding any other issue involved, stay has to be mandatorily vacated. In other words, the statutory provision is itself discretionary in nature and its operation would depend upon the facts and circumstances of each case. If the assessee after obtaining stay plays truant to delay disposal, the statutory provision can certainly be invoked. It cannot be invoked if the respondents play truant to delay disposal so that the statutory period would lapse, stay would have to be vacated and the appeal rendered futile. If despite diligence on the part of the appellant, the Tribunal has not been able to take up the appeal due to pressure of pendency of cases, stay cannot be vacated. Any interpretation to the contrary shall be doing complete violence to the statutory provisions and has to be rejected. The Tribunal itself states that the appeals of earlier years were pending and therefore, it has not been able to decide appellant’s appeal. The appellant was not at fault. It is trite law that the act of the Court can prejudice none stated in the maxim actus curiae neminem gravabit. The delay in disposal of the appeal is attributable to circumstances beyond the control of the Tribunal and not to the assessee. - The impugned order dated 16-6-2014 vacating the stay on ground that the statutory period of stay without adjudication had expired is set aside and the application filed by the appellant for extension of stay order is allowed. - Decided in favour of assessee.
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