TMI Blog2015 (4) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be met if the Tribunal is requested to dispose of the appeal expeditiously and preferably within a period of six months from today. The waiver of pre-deposit and stay will continue to remain valid for a period of six months - Appeal disposed of. - Central Excise Appeal Defective No. - 103 of 2015 - - - Dated:- 2-4-2015 - Hon'ble Arun Tandon And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : R. K. S. Raghuvanshi,Sr.S.C. For the Respondent : K. D. Vyas ORDER Heard learned counsel for the department and Sri K.D. Vyas for the opposite party. The appeal by the Revenue arises from an order of the Customs, Excise Service Tax Appellate Tribunal dated 19 August, 2014. The Revenue in the present appeal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal within a period of three years from the date on which such appeal is filed: Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further that if such 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. The Supreme Court in Commissioner of Customs and Central Excise, Ahmedabad Vs. Kumar Cotton Mills Pvt. Ltd. While considering the provisions of the second proviso to Section 35C (2A) of the Act, held as follows:- 6. The sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment in Kumar Cotton Mills Pvt. Ltd. (Supra) cannot be interpreted to give powers to the Tribunal to extend the order of waiver of pre-deposit indefinitely. In the circumstances, the appeal is disposed of with directions to the CESTAT to decide the appeal expeditiously and if possible within a period of six months from the date of the extension dated 3.6.2013. The waiver of pre-deposit will continue to be valid upto the period of six months from its last extension dated 3.6.2013. In the present case, the waiver from pre-deposit and unconditional stay on the realisation of the adjudicated liability has been granted by the Tribunal since a prima facie case was found in favour of the assessee. The Tribunal has also observed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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