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2015 (9) TMI 1082 - ALLAHABAD HIGH COURT

2015 (9) TMI 1082 - ALLAHABAD HIGH COURT - 2015 (323) E.L.T. 529 (All.) - Extension of stay order - Held that:- 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 said section i.e. 365 days and nothing beyond it. A Division .....

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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 15.1.2013, waiver of pre-deposit was granted and consequently stayed further proceeding for realizatio .....

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5 is treated as leading case. From the order of the Tribunal it is apparent that the Tribunal has directed that the interim order which has been granted in favour of the assessee will continue till the appeal is finally decided. Counsel for the department submitted that in view of the Section 35-C(2A) of the Central Excise Act, 1944 (herein after referred to as the Act, 1944), the outer limit fixed for an interim order to be in operation is 365 days. The said provision has been held to be mandat .....

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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 b .....

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n i.e. 365 days and nothing beyond it. A Division Bench of this Court in the case of Commissioner of Central Excise (Supra) has held that the provision of Section 35-C(2A) of the Act, 1944 are mandatory in nature. The Tribunal is bound by the same. We, therefore, have 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, i .....

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