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2016 (11) TMI 482

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..... t if an order of stay, granted by the Tribunal and extended from time to time and the last of such extension being 12.8.2015, is continued till the disposal of the appeal before the Tribunal. Accordingly, the respondents shall not initiate any action for recovery of excise duty, which is the subject matter of appeal before the Tribunal. Liberty is granted to the petitioner to file appropriate application before the second respondent - the Commissioner of Central Excise (Appeals-II), to re-transfer the appeals to the Call Book and if such an application is filed, the Commissioner shall take into consideration that the identical issue is pending before the Tribunal in the assessee's own case and shall pass appropriate orders on merits and .....

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..... rystallized in Order-in- Original No.5 of 2007 dated 23.2.2007 and if the stay had not been extended, the petitioner was directed to pay the amount quantified in the order. 4. This necessitated the petitioner to file a miscellaneous petition before the Tribunal seeking extension of stay. The Tribunal, by order dated 31.3.2015, extended the stay order granted on 30.9.2008 till 10.6.2015. Once again, the petitioner filed another miscellaneous petition for extension of interim order, as, by then, the appeal was not disposed of. The Tribunal considered the second miscellaneous petition and by order dated 12.8.2015, directed the stay order granted earlier to be extended for a further period of six months or till the final disposal of the appe .....

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..... unal did not have regular sittings and could not dispose of appeals and as of now, the Tribunal has got two Benches. 9. This Court is also informed that the appeals of the year 2007 are being heard. Since the appeal filed by the petitioner is of the year 2008, it may take sometime for the appeal to be disposed of by the Tribunal. Therefore, ends of justice would be met if an order of stay, granted by the Tribunal and extended from time to time and the last of such extension being 12.8.2015, is continued till the disposal of the appeal before the Tribunal. Accordingly, the respondents shall not initiate any action for recovery of excise duty, which is the subject matter of appeal before the Tribunal. 10. So far as the request made by t .....

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