2014 (9) TMI 698

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....ied with and deposits as ordered have been made. 2. As six months has elapsed from the date stay was granted, these applications seek extension of stay. 3. Learned DR Shri Govind Dixit brings to our notice a judgment of the Allahabad High Court in CEA No. 277 of 2013 dated 8-10-2013. This judgment was pronounced in an appeal preferred by Revenue against an order dated 3-6-2013. That order had extended waiver of pre-deposit earlier granted (on 21-9-2012), observing that the appeal could not be disposed of within 365 days; for no fault of the assessee and as a prima facie case in favour of the assessee was noticed, while granting the waiver initially. 4. The High Court observed that it finds justification in the contention o....

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....riable norm. In our considered view the judgment cautions against grant of indefinite stay, as such would lead to possible abuse, on the part of an assessee/appellant. 6. From the facts noticed in the High Court judgment, this Tribunal had initially granted waiver of pre-deposit on 21-9-2012 and had extended that order on 3-6-2013, on the ground that the appeal could not be disposed of within a period of 365 days. 7. There is huge pendency before this Tribunal, of appeals relating to Central Excise, Customs, Service Tax as well as Anti Dumping areas, besides a substantial pendency of interlocutory applications. There is vacancy in one of the sanctioned posts of Judicial Members and of two Technical Members. Another Technical Mem....

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....sit either wholly or to the extent covered by the waiver granted under the proviso to this provision, is not for a duration but operates during the pendency of an appeal. There is thus no sunset period prescribed for pre-deposit. Section 35F is applicable to appeals preferred to this Tribunal in respect of matters covered by the Finance Act as well. This is so in view of the provision of Section 83 of the 1994 Act. 9. There is no provision either under the 1944 Act or the 1994 Act expressly authorising grant of stay of further proceedings for realisation of the liabilities adjudicated by an order which is the subject matter of an appeal to this Tribunal. Stay is granted, on exercise of discretion, on the foundational principle that th....

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....ibility of appeals being disposed of within a period of 365 days from the date stay is initially granted. If the construction is adopted that after the expiry of 365 days from the date of initial grant, a stay granted becomes wholly inoperative and there is no authority in this Tribunal to either extend operation of the stay granted or to grant a stay afresh, the possibility of an aggrieved assessee pursuing other remedies including judicial review cannot be ruled out. This would transfer litigation to another forum. A somewhat analogous provision is also to be found in Article 226(3) of the Constitution. 12. In the present case partial waiver of pre-deposit was granted in three stay applications in an equal number of appeals, on cond....