2014 (12) TMI 734

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he grounds for condonation of delay and find that the delay has been explained on good and sufficient grounds. The delay condonation application is accordingly allowed. The delay in filing the appeal is condoned. 4. By the impugned order dated 23.01.2014, the Customs, Excise & Service Tax Appellate Tribunal (for short, 'the CESTAT') has, on an application for extending the stay order which had expired in view of the provisions of Section 35C(2A) of the Act of 1944, extended the operation of the stay granted to the respondent, to operate during pendency of the appeal. 5. The appeal has been preferred on a question of law as follows:-              "Whether the Hon'ble ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sons not attributable to the assessee." 7. A third Proviso was added in Section 35C(2A) 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 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 six-five days from the date of order referred to in the first pro....