2015 (1) TMI 717

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. JUDGMENT Appellant is before this Court under Section 35G of the Central Excise Act, 1944, challenging the order dated 21-5-2013 made in Application Misc./25971/2013 filed in Appeal No. E/1057/2010 on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore, insofar as extending the interim order granted on 21-6-2012 till disposal of the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n a period specified in the first proviso, the stay order shall on the expiry of that order stands vacated. But the Tribunal erred in extending the interim order granted on 21-6-2012 until disposa1 of the appeal, which is contrary to the proviso to sub-section (2A) of Section 35C of the Central Excise Act, 1944. He also submits that 3rd proviso to sub-section (2A) of Section 35C has been inserted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of this Court passed the order dated 17-7-2013 in CEA No. 31/2011 at Annexure "E", the 3rd proviso was not brought to the notice of the Court. According to the 3rd proviso to sub-section (2A) of Section 35C of the Act, an application could be made to the Tribunal 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 sta....