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of <h1>Tribunal Can Extend Stay Beyond Statute Limits, Upheld by Precedent and Incidental Powers</h1> <h3>M/s GE Capital Transporation Financial Services Ltd. Versus Commissioner of Central Excise And Service Tax, Panchkula</h3> M/s GE Capital Transporation Financial Services Ltd. Versus Commissioner of Central Excise And Service Tax, Panchkula - TMI Issues:Extension of stay granted by Tribunal under Central Excise Act, 1944.Analysis:The appellant filed a Miscellaneous Application seeking an extension of the stay granted by the Tribunal earlier, as the Revenue was insisting on recovery despite the Stay Order. The Departmental Representative argued that Section 35C(2A) of the Central Excise Act, 1944 had been abolished, removing the Tribunal's power to grant an extension of stay. However, it was highlighted that the power to grant stay is inherent, as recognized by the Supreme Court in various judgments. The Tribunal has the inherent power to grant stay, even though not expressly provided in the Statute. The abolition of Section 35C(2A) did not affect the Tribunal's power to grant stay, as it only imposed limitations on the duration of stay. The Tribunal had previously extended stay beyond the specified period in cases where the delay was not due to the appellants. Therefore, the contention that the Tribunal lost its power to extend stay was rejected, and the stay was extended during the pendency of the appeals.This judgment clarifies that the Tribunal has the inherent power to grant stay, even though not explicitly provided in the Statute. The abolition of a specific section did not diminish the Tribunal's authority to extend stay, as it only restricted the duration of stay. The Tribunal's power to extend stay was upheld based on previous judgments and the principle that the Tribunal possesses incidental and ancillary powers necessary to effectively exercise its statutory powers. The decision ensures that appellants are not unfairly penalized due to delays in appeal proceedings beyond their control, and the stay was extended considering the circumstances.
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