TMI Blog2014 (12) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... see after obtaining stay plays truant to delay disposal, the statutory provision can certainly be invoked. It cannot be invoked if the respondents play truant to delay disposal so that the statutory period would lapse, stay would have to be vacated and the appeal rendered futile. If despite diligence on the part of the appellant, the Tribunal has not been able to take up the appeal due to pressure of pendency of cases, stay cannot be vacated. Any interpretation to the contrary shall be doing complete violence to the statutory provisions and has to be rejected. The Tribunal itself states that the appeals of earlier years were pending and therefore, it has not been able to decide appellant’s appeal. The appellant was not at fault. It is tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn by order dated 30-12-2010, the CENVAT Credit for ₹ 62,44,593/- was disallowed and the penalty of equal amount imposed with recovery order. Appeal No. E876/2011-E(D.B.) was filed before the Tribunal along with Stay Application No. 1079/2010-11. On 30-1-2012, the Tribunal granted relief of waiver of pre-deposit and allowed the stay application. The appeal remained pending. Relying on Section 35C(2A) of the Central Excise Act, 1944, stay has been vacated on 16-6-2014, on the ground that the maximum statutory period of 365 days for which stay could remain operative pending disposal of the appeal had expired. 3. Learned Counsel for the appellant submits that the order of the Tribunal itself notices that the appellant was not at fault ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, on the expiry of that period, stand vacated : Provided also that where such appeal is not disposed of within the period specified in the first proviso, the Appellate Tribunal may, on an application made in this behalf by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such party, extend the period of stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and in case the appeal is not so 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 shall, on the expiry of the said period, stand vacated. 7. A bare reading of the statutory provision shows that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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