Court allows appeal, grants liberty to seek Tribunal order under Central Excise Act The Court disposed of the appeal, granting the appellant liberty to approach the Tribunal and seek an appropriate order in line with the provisions of the ...
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Court allows appeal, grants liberty to seek Tribunal order under Central Excise Act
The Court disposed of the appeal, granting the appellant liberty to approach the Tribunal and seek an appropriate order in line with the provisions of the Central Excise Act, 1944.
Issues: Challenge under Section 35G of the Central Excise Act, 1944 regarding extension of interim order granted by the Tribunal until disposal of the appeal.
Analysis: The appellant challenged the order dated 21-5-2013 made by the Tribunal, extending the interim order granted on 21-6-2012 until the disposal of the appeal. The appellant argued that the Tribunal erred in extending the stay order beyond the specified period of 180 days as per sub-section (2A) of Section 35C of the Act. The appellant contended that the Tribunal's action was contrary to the proviso of the Act and pointed out the insertion of the 3rd proviso by the Finance Act, 2013, allowing for an extension of the stay period under certain conditions.
The respondent defended the Tribunal's decision, stating that the appeal could not be disposed of due to no fault of the appellant. The respondent suggested that the appellant should have requested the Tribunal to vacate the stay order instead of approaching the Court. Additionally, the respondent argued that there was no merit in the appeal.
The appellant's counsel referred to a previous order by the Court in a similar case, where the appeal was allowed, and the matter was remitted to the Tribunal for reconsideration. The Court noted that the 3rd proviso to sub-section (2A) of Section 35C, allowing for an extension of the stay period, was not brought to its attention during the previous order. The Court highlighted that under the 3rd proviso, the appellant could have approached the Tribunal for either vacating the stay or disposing of the appeal within the specified time frame.
Considering the arguments presented, the Court disposed of the appeal, granting the appellant the liberty to approach the Tribunal and seek an appropriate order, in line with the provisions of the Central Excise Act, 1944.
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