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2013 (8) TMI 709 - AT - Service TaxInterim Relief Extension of the Order Stay Application effect of proviso introduced into the provision by the Finance Act, 2013. - Held that:- The incapacity of the Tribunal to dispose of appeals (where an order of stay was granted) within a period of 180 days (earlier) or 365 days (as at present) was not attributable to any dilatory conduct of the assesses Where the appeal could not be disposed of for no fault of the assesse or for reason not attributable to the assesse, provisions of Section 35C(2A) of the 1944 Act would not be applicable following IPCL Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA [2004 (6) TMI 52 - CESTAT, NEW DELHI]. Interpretation of Provision Waiver of Pre-deposit - The interpretation placed by the Supreme Court in Kumar Cotton Mills Pvt. Ltd. [2005 (1) TMI 114 - SUPREME COURT OF INDIA] on the 2nd proviso to Section 35C(2A) of 1944 Act was a fortiori applicable to the proviso introduced into the provision by the Finance Act, 2013 - Since the present appeal could not be disposed of within 365 days, for no fault of the assesse, and a prima facie case in favour the assesse was recorded by the earlier order- the assesse should be entitled to waiver of pre-deposit of the assessed demand, during pendency of the appeal Stay granted.
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