TaxTMI 
TaxTMI 
2015 (4) TMI 245
X X X X Extracts X X X X
X X X X Extracts X X X X
....arned counsel appearing for the Department, for condonation of delay, is found good and sufficient. The delay is accordingly condoned. 3.All these Central Excise Appeals have filed under Section 35G of the Central Excise Act, 1944, by the Department, with substantial questions of law, as follows:- "Central Excise Appeal No.40/2014: i. Whether the Central Excise Service Tax Appellate Tribunal (CESTAT) was correct in continuing the stay order dated 02.07.2012, till further orders, especially when the rules framed under the Act of 1944 were overlooked? ii. Whether in the facts and circumstances of the case, the Hon'ble Tribunal is correct in overlooking the insertion of third proviso in Section 35C(2A) of the Central Excise Act, 1944 v....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the decision of the Hon'ble Supreme Court pronounced in the case of Commissioner of Customs and Central Excise, Ahmedabad Vs. Kumar Cotton Mills P. Ltd. reported in 2005 (180) ELT 434 [Paragraph 6 (SC)]? "Central Excise Appeal No.42/2014: i. Whether the Central Excise Service Tax Appellate Tribunal (CESTAT) was correct in continuing the stay order dated 21.09.2012, till further orders, especially when the rules framed under the Act of 1944 were overlooked? ii. Whether in the facts and circumstances of the case, the Hon'ble Tribunal is correct in overlooking the insertion of third proviso in Section 35C(2A) of the Central Excise Act, 1944 vide the Finance Act, 2013 and thereafter by wrongly applying the decision of the Hon'bl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner of Customs and Central Excise, Ahmedabad Vs. Kumar Cotton Mills P. Ltd, 2005 (180) ELT 434 [paragraph 6 (SC)], the interim orders were allowed to continue, till further orders. 5.In a batch of writ petitions with D.B. Civil Misc. Writ Petition No.7486/2014 (M/s.Rathi TMT Saria Pvt. Ltd. Vs. Union of India & Ors.), a Division Bench of this Court on 01.12.2014, has held that in all such cases, the CESTAT should endeavour to decide the appeals, as expeditiously as possible, and preferably within a period of six months. The waiver of pre-deposit, to the extent directed by CESTAT, will be valid, until the final decision of the Appeal. 6.The reasons for making the order, as aforesaid, are given as below:- "5.In all these matters, t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tisfied that the matter could not be heard and disposed of by reason of the fault of the Tribunal for reasons 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....deposit to continue upto the period of six months. 11.We are also informed that in the Finance Act, 2014, with effect from 01.10.2014, Section 35C(2A) has been omitted and that appeals can be filed now for hearing with a deposit of 10% of the demand. 12.Learned counsel appearing for the respondents states that there are certain high value matters, in which any delay in deciding the appeal will affect the interest of the Revenue. He states that there are about 5000 matters pending in CESTAT at New Delhi with only two Benches hearing the matters relating to the matters of Notification, Classification and Valuation, and one Bench of a single member for deciding the matters of MODVAT/CENVAT, Service Tax, and Excise Appeal, valued less t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to issue any directions in this regard as the matter has to be considered by the Central Government, taking into consideration the pendency of appeals. For the purpose of present matters, we may only observe that the CESTAT will give preference to the high value appeals, keeping in view the interests of the assessee and the Revenue. 16.Considering the facts and circumstances of the case and the pendency of the appeals in the CESTAT, New Delhi, we dispose of the present writ petitions as well as the Excise Appeals, in accordance with the view taken by the Allahabad High Court, with directions to the CESTAT, New Delhi, to decide the appeals as expeditiously as possible, and preferably within a period of six months from today. The waiver of ....