2013 (9) TMI 778

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and without going through the merits of the matter and making it a stay order for indefinite period of pendency of the appeal in the wake of second proviso to Section 35C(2A) of the Central Excise Act, 1944 (for short 'the Act')? 2. Mr. Cherian Punnasse, learned Counsel appears for the respondent/assessee. In view of the short point involved, we take up the matter for disposal itself. 3. The respondent/assessee is a manufacturer of spring leaves falling under Chapter Sub heading 73201011 of the Central Excise Tariff Act, 1985 and had questioned the order of the Assessing Authority, Joint Commissioner of Central Excise Commissionerate, Mangalore dated 21.11.2008 passed after the issue of a show cause notice dated 27.3.2008 and for the peri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er of the deposit and also sought for stay of the recovery of the amount. The Tribunal had granted full waiver and also stayed the recovery as per its order dated 17.2.2010. The interim order of stay came to be extended further on the application filed by the assessee seeking for extension of stay and purporting to hear both sides, ordered extension of stay order pending disposal of the appeal, noticing that it had already granted waiver of the pre-deposit and also purporting to follow the judgment of the Supreme Court in CC & CE, AHMEDABAD -vs- KUMAR COTTON MILLS PVT. LTD. - 2005 (180) ELT 434 (SC), the Tribunal taking clue from this order of extension that it had inherent powers to extend the stay order, held that the revenue is barred fr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Cherian Punnasse, learned Counsel appearing for the assessee submits that the assessee had filed an application for extension of stay and it is not as though the Tribunal has extended the stay order suo-motu or without looking into the application itself. Sri Cherian would like to draw our attention to the contents of the application. 8. It is not necessary to go into these details as what is required is that the order of the Tribunal should reflect the reasons for extension of stay and not that it can be supplemented by the reasoning in the application etc. 9. While the Tribunal may have the power to extend the stay, that power should be exercised in a reasonable or proper manner and on consideration. There is no indication in the impu....