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Placekinesis Associates Versus C.S.T. -Service Tax - Ahmedabad

2015 (10) TMI 2155 - CESTAT AHMEDABAD

Extension of period of stay – appeal was not taken up for hearing after passing of Stay Order and there is no negligence on his part for hearing of the appeal – Held That:- Appeal was not taken for hearing as there is huge pendency of the appeals - E .....

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al) For the Petitioner : Shri N.K. Tiwari (Consultant) For the Respondent : Shri S.K. Shukla (Authorised Representative) ORDER Per : Mr. P.K. Das; The applicant filed this miscellaneous application for extension of period of stay vide Stay Order No. .....

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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 an .....

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sed from the date of initial grant of stay but the appeal could not be disposed of for reasons not attributable to the appellant/assessee (in whose favour the stay was granted); and where the Tribunal is satisfied that the appellant/assessee was read .....

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f 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 t .....

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od vacated on expiry of 180 days or 365 days as the case may be, may present an application seeking extension of stay by pleading the necessary facts as would authorize the exercise of discretion by this Tribunal for grant of such extension.The Regis .....

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to infrastructure and organizational limitations of CESTAT. 21. The reference is answered as above. All the present applications/ appeals shall be listed before the appropriate Bench having the roster, for disposal on merits. 3. Learned Advocate on b .....

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