2014 (6) TMI 415

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....for the Assessee. Shri P. Arul, Superintendent (AR), for the Department. ORDER Assessee filed application for extension of Stay Order No. 1221/2006, dated 15-12-2006. 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 ....

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....1-5-2002 observed as under :- "6. The sub-section which was introduced in terrorem cannot 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 ....

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....pecified 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 eighty five days, and in case the appeal is not so disposed of within the total period of thre....