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Commissioner of Central Excise Kanpur Nagar Versus Mr. Naveen Khanna

2015 (4) TMI 490 - ALLAHABAD HIGH COURT

Waiver of pre dpeosit - Extension of stay order - Power of Tribunal to extend the stay - Held that:- 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 appeal could not been disposed of only on account of the pendency of several older appeals and not on account of any delay on the part of the assessee. - ends of justice .....

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Sri Ashok Kumar for the opposite party. The appeal by the Revenue arises from an order of the Customs, Excise & Service Tax Appellate Tribunal dated 30 September, 2014. The Revenue in the present appeal has formulated the following questions of law:- "(i) Whether, the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed demand in favour of the respondents during pendency of the appeal or for unlimited period thereby granting the stay ignoring provisos to section 35-C( .....

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pur has held that entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of Finance Act, 2002(20 of 2002) w.e.f. 11.05.2002, and thrid proviso by finance Act,2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely. The 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. The appeal is admitted on these questions. With the consent of th .....

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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-section which was introduced in terrorem cann .....

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mely, IPCL v. Commissioner of Central Excise, Vadodara (supra) cannot be faulted. However we should not be understood as holding that any latitude is given to the Tribunal to extend the period of stay except on good cause and only if the Tribunal is satisfied that the matter could not be heard and disposed of by reason of the fault of the Tribunal for reasons not attributable to the assessee." A Division Bench of this Court in the case of Commissioner, Customs & Central Excise Vs. J.P. .....

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