TMI Blog2015 (9) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... datory in nature. - no hesitation to hold that the order of the Tribunal insofar as it directs that the interim order would continue till the decision of the appeal must be read to mean that the interim order shall continue for a period of 365 days, in terms of Section 35-C(2A) of the Act, 1944 and nothing beyond it - Appeal disposed of. - Central Excise Appeal No. 94 – 98 of 2015 - - - Dated:- 13-5-2015 - Arun Tandon and Surya Prakash Kesarwani, JJ. For the Petitioner : B.K.S. Raghuvanshi, Sr. S.C For the Respondent : None 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of this Court in the case of Commissioner of Central Excise vs. M/s. Barco Electronics Systems Ltd. (Central Excise Appeal Defective No. 107 of 2015) decided on 22.04.2015, it is pointed out that this Court has provided an opportunity to the assessee to make a fresh application for interim stay if his earlier stay order stands vacated because of efflux of time. Counsel for the department, therefore, submits that this court may modify the order of the Tribunal accordingly and may provide that the said interim order would continue for a period of 365 days from the date it was so made. The Tribunal in turn may be asked to decide the appeal within a time bound period. We have heard learned counsel for the parties and have gone through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the same at the earliest possible preferably within two weeks from the date a certified copy of this order is filed before it along with second stay application. In the meantime no coercive action shall be taken against the assessee because of the expiry of his earlier interim order due to efflux of time only. The assessee must make the second interim stay application before expiry of 365 days or within reasonable time after its expiry say 15 days. In the facts of this case second interim stay application has not been filed and the period of 365 days has expired, the assessee shall file the same within two weeks from the date this order is brought to his knowledge or copy of the same is filed before the Tribunal. We hope an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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