2015 (1) TMI 717

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....ri Sangram S. Kulkarni, Advocate, for 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 gran....

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....and if said appeal is not disposed of within 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-sec....

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....tinent to mention that when the Co-ordinate Bench 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 att....