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TMI Blog2015 (9) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... one ORDER These five appeals have been filed by the department against the order of the Customs Excise & Service Tax Appellate Tribunal, New Delhi dated 20.10.2014 which reads as follows : "On 15.1.2013, waiver of pre-deposit was granted and consequently stayed further proceeding for realization of the assessed liability which is the subject matter of appeal. The appeal are of the year 2012 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed for an interim order to be in operation is 365 days. The said provision has been held to be mandatory by a Division Bench of this Court in the case of Commissioner, Central Excise, Kanpur vs. Shri Arpit Jain, Director (Central Excise Appeal No. 217 of 2014) decided on 15.10.2014. Therefore, even if the hearing of the appeal could not takes place for no fault of the assessee, the interim ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties and have gone through the records of the present appeals. Tribunal being a creation of a Statute is bound by the provision under which it has been created. Therefore, the Tribunal does not have the power to pass interim orders in teeth of statutory provision of Section 35-C(2A) of the Act, 1944. The Tribunal is bound to confine the interim orders to the period provided for under the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interim order. Therefore, following the law laid by the Division Bench of this Court in the case of Commissioner of Central Excise (Supra), we permit the assessee to make a fresh application for stay on or before expiry of 365 days. We further provide that if such second stay application is made, the Tribunal shall endeavour to decide the same at the earliest possible preferably within two weeks f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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