TMI Blog2005 (1) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond their control. For example, many of the Tribunals are not constituted and it is not possible for such Tribunals to dispose of matters. Occasionally by reason of other administrative exigencies for which the assessee cannot be held liable, the stay applications are not disposed within the time specified. The reasoning of the Tribunal expressed in the impugned order and as expressed in the La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed; provided that where an order of stay is made in any proceeding relating to an appeal filed under sub-section (1) of Section 35B, the Appellate Tribunal shall dispose off the appeal within a period of one hundred and eighty days from the date of such or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amendment and also held that the amendment did not in any way curtail the powers of the Tribunal to grant stay exceeding six months. 5. During the pendency of the appeal before this Court, the matter was referred to a Larger Bench of the Tribunal. The Larger Bench has by its decision reported in 2004 (169) E.L.T. 267 upheld the view impugned in this case. The decision of the Larger Bench has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
