2015 (4) TMI 490

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....een Kumar ORDER Heard learned counsel for the department and Sri Ashok Kumar for the opposite party. The appeal by the Revenue arises from an order of the Customs, Excise & Service Tax Appellate Tribunal dated 30 September, 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 ass....

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..... 11.05.2002, and 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. ....

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....ing the provisions 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 othe....

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....s of the pendency 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 ....