TaxTMI 
TaxTMI 
TaxTMI 
2015 (4) TMI 383
X X X X Extracts X X X X
X X X X Extracts X X X X
....ORDER Heard learned counsel for the department and Sri K.D. Vyas for the opposite party. The appeal by the Revenue arises from an order of the Customs, Excise & Service Tax Appellate Tribunal dated 19 August, 2014. The Revenue in the present appeal has formulated the following questions of law:- "(i) Whether the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed demand in f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thrid proviso by finance Act,2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely. The judgment in Kumar Cotton Mills Pvt. Ltd. (Supra) cannot be interpreted to give powers to the Tribunal to extend the order of waiver of pre-deposit indefinitely. The appeal is admitted on these questions. With the consent of the parties it taken up for final hearing. Section 35C (2A) o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the second proviso to Section 35C (2A) of the Act, held as follows:- "6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their control. For example, many of the Tribunals are not constituted and it is not possible for such Tribunals to dispose of matters. Occasionally by reason of other administrative e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the appeals and workload assigned to the Principal Bench as well as various Benches of CESTAT, we are of the view that entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of the Finance Act, 2002 (20 of 2002) w.e.f. 11.5.2002 and third Proviso by Finance Act, 2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely. The judgment in Kumar ....