TMI Blog2014 (9) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... ng one hundred and eighty-five days, and it further states that if the appeal is not disposed of 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 referred to in the 1st proviso, viz., the order of stay shall, on the expiry of the said period, be vacated. Tribunal has considered the application filed by the respondent/assessee and has given a reason for grant of extension of interim order by holding that the Tribunal is granting the extension of interim order only on the ground that the Tribunal is unable to dispose of the appeal in time due to huge pendency of appeals before the Tribunal. When the appellate authority itself clearly concedes the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 8.4.09 was extended till the disposal of the appeal by Misc. Order No.41392/2013 dated 4.6.13. Thereafter, on another application filed by the respondent/assessee, the Tribunal passed an order on 28.1.14 extending the interim order till the disposal of the appeal, which reads as follows :- The applicant has filed this application for extension of stay already granted vide Stay Order No.240/2009 dated 8.4.2009. On going through the records and hearing both sides, we find that the appeal could not be decided because there is huge pendency of the appeals before this Tribunal and the delay is inevitable. Following the judgment of the Hon'ble Supreme Court in the case of CCE, Ahmedabad Vs Kumar Cotton Mills Pvt. Ltd. - 2005 (180) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that no such adjournment shall be granted more than three times to a party during hearing of the appeal. The Appellate Tribunal may, at?(2) any time within [six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under subsection (1) and shall make such amendments if the mistake is brought to its notice by the [Commissioner of Central Excise or the other party to the appeal : Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this subsection, unless the Appellate Tribunal has given notice to him of its intention to do so and has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree years from the date on which such appeal is filed. The 1st proviso to sub-section (2A) contemplates that the appeal should be disposed of within a period of 180 days, failing which the order of stay shall stand vacated. 7. The abovesaid provision came to be interpreted by the Hon'ble Supreme Court in the case of CCE, Ahmedabad Vs Kumar Cotton Mills Pvt. Ltd. (2005 (180) ELT 434 (SC)), wherein in para-6 of the said judgment, the Supreme Court held as follows :- 6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their control. For example, many of the Tribunals are not constituted and it is not possible for such Tribunals to dispose of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 1st proviso, viz., the order of stay shall, on the expiry of the said period, be vacated. 9. We find that the 3rd proviso has incorporated the language of the Supreme Court in para-6 as above to some extent and limit the period by which the Tribunal can extend the interim order. The principle laid down by the Supreme Court in relation to proviso 1 and 2 of sub-section (2A) has been applied to the 3rd proviso in the amendment. Nevertheless, if the Tribunal accepts that if the delay is not on account of the assessee, and grants an order of stay, as is passed in the present case, we do not find any reason to find fault with the order extending the interim order applying the same principle as enunciated by the Supreme Court in Kumar Cotto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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