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Commissioner of Central Excise Customs Versus M/s. Kailash Electricals

2015 (7) TMI 708 - ALLAHABAD HIGH COURT

Extension stay order - Non disposal of appeal - Additional Benches of the tribunal are not being created - Held that:- The fact remains that there are a large number of appeals, which are pending before the Tribunal, which are not being disposed of on account of various reasons. Huge monies is involved. Assessees have been made liable to pay huge sum of money. Wherever a case is made out, the Tribunal passes an interim order and extension of the interim order becomes a necessity when the appeals .....

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n'ble Tarun Agarwala And Hon'ble Surya Prakash Kesarwani,JJ. For the Appellant : Vinod Kant, Sr. S. C. ORDER Against the order of the Tribunal dated 02.12.2014 granting waiver from pre-deposit of the executed liability and staying the liability during the pendency of the appeal the Central Excise Department has filed the present appeal under Section 35G Central Excise Act,1944 contending that the interim order passed by the Tribunal was in violation of the third proviso to Section 35-C(2 .....

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ot 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 order shall, on the expiry of the said period, stand vacated." The contention of the learned counsel for the Department is that the Tribunal has committed a manifest error in granting unconditional stay which the statute does not permit. It was contended that the interim order .....

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ys. A further prayer was made by the learned Counsel for the Department that in the alternative, a direction should be issued to the Tribunal to decide the appeal within a stipulated period. No data has been shown by the Department as to how many appeals are pending before the Tribunal or how many Benches of the Tribunal are functioning. On the other hand, we have perused from various orders of the Tribunal that the stay order has been extended due to pressure of work before the Tribunal, non-av .....

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e 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. In this regard, the writ Court has take .....

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iod of one week only. The fact remains that there are a large number of appeals, which are pending before the Tribunal, which are not being disposed of on account of various reasons. Huge monies is involved. Assessees have been made liable to pay huge sum of money. Wherever a case is made out, the Tribunal passes an interim order and extension of the interim order becomes a necessity when the appeals are not being disposed of. Non-extension of the order under the garb of third proviso to Section .....

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