9911796707
TMI Blog2014 (7) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal was dismissed by the Commissioner (Appeals) on 30 September 2010. The petitioner lodged an appeal before the Customs Excise & Service Tax Appellate Tribunal. The Tribunal by its order dated 15 November 2011 granted a dispensation from the pre-deposit of duty and penalties. The appeal was fixed for final disposal on 7 February 2012. On 7 February 2012, the appeal was adjourned to 25 April 2012. On 25 April 2012 the Bench of the Tribunal was not available and hence, the appeal was adjourned to 17 September 2012 as directed by the President. On 17 September 2012 the Bench of the Tribunal has recorded that since the Bench would not be available in the post lunch session, the appeal should be listed in due course for arguments. On 1 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it thinks fit, not exceeding one hundred and eighty five days, and in case the appeal is not so disposed off within the total period of three hundred and sixty five days from the date of order referred to in the first proviso, the stay order shall, on the expiry of the said period, stand vacated." Under the first proviso to sub-section (2A), the Appellate Tribunal is required to dispose of the appeal filed under sub-section (1) of Section 35B within one hundred and eighty days. Under the second proviso, if the appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated. Under the third proviso to sub-section (2A) of Section 35C, where the appeal is not dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. However, learned counsel appearing on behalf of the revenue submits that the petitioner ought to have applied before the Tribunal for listing of the appeal or should have made an application for extension of stay. This argument does not impress us for the simple reason that in view of the provisions contained in the third proviso to sub-section (2A) of Section 35C, it would not have been open to the Tribunal to extend the stay beyond the period that has been prescribed. It is only the High Court which can, in an appropriate case, grant relief under Article 226 of the Constitution for any subsequent period. The appeal was listed before the Tribunal on diverse dates and it was the inability of the Bench of the Tribunal to disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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