9911796707
TMI Blog2015 (7) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... the third proviso to Section 35-C(2A) of the Act, which was inserted by the Finance Act, 2013. For facility the third proviso to Section 35G of the Act is extracted hereunder:- "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 on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. We however, find that nothing has been indicated by the Department that they had filed any application before the Tribunal for disposal of the appeal out of turn. It seems that the Department is mechanically filing these appeals, which in our opinion is a wastage of the public money and wastage of the precious time of the Court. Sri S.D.Singh, the learned Senior Counsel appearing for the assessee along with Sri Prateek Dawar states that the Central Government had issued a notification dated 01.11.2013 for creation of additional Benches of the Customs, Excise and Service Tax Appellate Tribunal and one such Bench was to be located at Allahabad. More than one and a half years has elapsed but the Bench has not been created. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Lucknow to file their personal affidavits. The Joint Secretary will file an affidavit explaining as to why a permanent Bench is not functioning at Allahabad for disposal of the appeals. The Joint Secretary will also explain as to why the Additional Members are not being appointed. The Chief Commissioner of Central Excise, Lucknow will also file an affidavit indicating as to why these appeals against the stay orders are being filed with the limited prayer that the hearing of the appeal should be expedited when the Department knows that the appeals are not being disposed of by the Tribunal on account of pressure of work. The Chief Commissioner of the Central Excise, Lucknow will justify the expenses that has been incurred in the filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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