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2014 (12) TMI 780 - HC - Central ExcisePower of Tribunal to extend stay beyond the period of 365 days - Held that:- 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 140 days and the learned Tribunal is required to consider the individual case and pass a speaking order whether the delay in not disposing the appeal is attributable to original appellant assessee or not and if it is found that the original appellant assessee in whose favour the stay has been granted is not cooperating in early disposal of appeal and/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. - appeal disposed of by reserving the liberty in favour of the department to submit appropriate application before the learned Tribunal and place the order passed by this Court in [2014 (7) TMI 738 - GUJARAT HIGH COURT] and other allied appeals in the appeal so that the learned Tribunal may pass appropriate order on the said application calling upon the appellant assessee to prefer separate application after completion of every 180 days and thereafter the Tribunal to pass appropriate speaking order considering the observations in our judgment and order passed in Tax Appeal No.341/2014 and other tax appeals - Appeal disposed of.
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