2009 (9) TMI 796

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....Vijai Kumar, DR, for the Respondent. ORDER Ld. Counsel Shri Prabhat Kumar has filed an Application on 31st July 2009 seeking extension of the interim relief granted on 3-9-09. He agrees that six months time has been expired on 7th March 09. There was no Application made for continuation of the interim order before the date expired. But he express his difficulty as against the duty demand of ....

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....44, the sub-section which introduced in terrorem cannot be construed as punishing the assessee for matters which may be completely beyond their control. For administrative exigencies, if the Appeals are not disposed, the Tribunal shall extend the relief granted by interim order on goods cause and only if the Tribunal is satisfied that the matter could not be heard and disposed by reason of the pro....