2014 (3) TMI 281

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....so is reproduced below:-     "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 party, extend the period of stay to such further period, as it thinks fit, not exceeding one hundred and eight-five days, and in case the appeal is not so disposed of within the total period of three hundred and sixty-five days from the date of order referred to in the first proviso, the stay order shall, on the expiry of the said period, stand vacated". He relied upon the decision of the Hon'ble Supreme Court in the ca....

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....n 35C, with effect from 11.5.2002 held that sub-section 2A of Section 35C cannot be construed as punishing the assessees for matters which may be completely beyond their control. The relevant portion of the said decision is reproduced below:-     "4. The Tribunal which was then known as Customs, Excise Gold (Control) Appellate Tribunal (CEGAT) came to the conclusion that the amendment did not affect stay orders which were passed prior to the date of coming into force of the amendment and also held that the amendment did not in any way curtail the powers of the Tribunal to grant stay exceeding six months.     5. During the pendency of the appeal before this Court, the matter was referred to a Larger Bench of ....