2013 (10) TMI 1194

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....,JJ. For the Appellant : B. K. Singh Raguvanshi ORDER We have heard Shri B.K.S. Raghuvanshi, learned counsel for the Central Excise Department. This appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 arises out of order passed by the Central Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi dated 3.6.2013 by which ....

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....Hon'ble Supreme Court in Commissioner of Cus. & C.Ex., Ahmedabad v. Kumar Cotton Mills Pvt. Ltd., 2005 (180) ELT 434 (SC). The Supreme Court considered the effect of Second Proviso to Section 35C (2A) of the Central Excise Act, 1944 and held as follows:- "6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond....

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.... assessee." Thereafter, third proviso in Section 35C (2A) has been inserted by the Finance Act, 2013 as follows:- "Provided also that where such appeal is not disposed of within the period specified in the first proviso, the Appellate Tribunal may, on an application made in this behalf by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such par....

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....r no fault of the assessee and thus the assessee could not be penalised for vacating the stay order. We find justification in the prayer made by the department that the Tribunal should not have extended the order by which it had waived the pre-deposit of the assessed demand indefinitely. Such an order is likely to be misused by the assessee. Though we are conscious of the pendency of the appeal....