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2015 (10) TMI 1174 - CESTAT AHMEDABAD

2015 (10) TMI 1174 - CESTAT AHMEDABAD - TMI - Extension of stay order - Held that:- After hearing the Learned Authorised Representative and on perusal of the records, we find that the appeal was not taken for hearing by the Tribunal as there is huge pendency of the appeals. It is noted that lot of appeals have already been listed and therefore it is difficult to take up the appeal hearing at this stage. - Decision in the case of M/s Haldiram India Pvt.Ltd. & others Vs Commissioner, Central Excis .....

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diram India Pvt.Ltd. & others Vs Commissioner, Central Excise & Service Tax - 2014-TIOL-1965-CESTAT-DEL-LB, held that the Stay Order passed by the Tribunal may be extended after considering the necessary facts as it would authorize the exercise of discretion by the Tribunal for grant of such extension. The relevant portion of the said decision is reproduced below:- 20. In the light of the analysis above and following the judgment of the Gujarat High Court in Small Industries Development .....

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tension of stay could be granted (beyond the period of 365 days) by passing a speaking order disclosing the satisfaction of the Tribunal as to absence of any delay/protractive stratagems by the appellant/assessee resulting in non disposal of the appeal or that the appeal could not be disposed of on account of pendency of several appeals or other reasons attributable to the structure and context of this Tribunal or other appropriate reasons. In accordance with the observations and directions set .....

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