2014 (5) TMI 832

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....: 1. Assessee filed application for extension of Stay Order No. 1221/06 dt. 15.12.06. Revenue also filed an application for vacating the stay order on the ground that 180 days has already lapsed from the date of stay order. 2. Ld. advocate on behalf of the assessee submits that in view of the Hon'ble Supreme Court decision in the case of Commissioner of Customs & C.Ex., Ahmedabad Vs Kuma....

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....t be construed as punishing the assessees for matters which may be completely beyond their control. For example, many of the Tribunals are not constituted and it is not possible for such Tribunals to dispose of matters. Occasionally by reason of other administrative exigencies for which the assessee cannot be held liable, the stay applications are not disposed within the time specified. The reason....

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....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 eighty five days, and in case the appeal is not so disposed of within the total period of three hundred and sixty fi....