2015 (10) TMI 689

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..... the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 10 March 2014 on an application for waiver of pre-deposit. The Tribunal has recorded that the assessee had deposited an amount of Rs. 76,970 /- out of the total confirmed demand of Rs. 1.20 lacs along with interest and 25% penalty. The ground which has been formulated by the Revenue in support of the appeal and which is pressed, .....

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..... e first proviso provides that where an order of stay has been passed, the Tribunal shall dispose of the appeal within a period of 180 days from the date of the order. Under the second proviso, if the appeal is not disposed of within the period specified in the first proviso, the stay order shall stand vacated. Hence, the provisions which are contained in the second proviso to Section 35-C (2A) of .....

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