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2015 (8) TMI 1056 - HC - Central ExcisePower of tribubal to extend the stay beyond the period of 365 days - whether the Tribunal is vested with the power to extend the stay order beyond the specified maximum time limit prescribed in Section 35-C(2-A) of the Central Excise Act - Held that:- if the Tribunal would not dispose of the appeal within 365 days under the first, second and third proviso of Section 35C (2A) of the Act which was not attributable to the assessee, it would not mean that the Tribunal was divested with its incidental powers in not extending the interim order. The three proviso, in our view, cannot be read as mandatory in nature. - Section 35 C (2A) gave a mandate to the Tribunal to decide the appeal within three years "where it was possible to do so". These words indicate the intention of the legislation, namely, that the appeal should be decided as far as possible within three years and therefore, the provision is not conclusive to be determined as mandatory in nature. The provisos to Section 35C (2A) of the Act has no relevance to the pre-deposit of amount under Section 35F of the Act. Once the proviso to Section 35C(2A) of the Act has been omitted, the embargo upon the Tribunal to limit the stay order for a limited period has now been removed. Consequently, the incidental power of the Tribunal to grant interim relief pending disposal of the appeals is now not confined to a limited period. - Tribunal has the power to grant stay as incidental or ancillary to the appellate jurisdiction as held by the Supreme Court in Income Tax Officer, Cannanore vs. M.K.Mohammad Kunhi. [1968 (9) TMI 5 - SUPREME Court], which was in relation to the scope and power of the Appellate Tribunal under the Income Tax Act. In our view, the same principle of law will govern the power of the Tribunal under the Central Excise Act. - no substantial question of law arises for consideration. - Decided against Revenue.
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