2014 (12) TMI 1147

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....ants and the respondents. The appellant was issued show cause notice on 30-4-2010 by the Commissioner, Central Excise and Customs, Raipur with regard to CENVAT Credit availed for Rs. 62,44,593/- as to why it should not be disallowed and recovered with interest under Rule 14 of the CENVAT Credit Rules, 2004 read with Sections 11A(1) and 11AB of the Central Excise Act along with penalty under Rule 15 of the CENVAT Credit Rules, 2004. After considering cause shown by order dated 30-12-2010, the CENVAT Credit for Rs. 62,44,593/- was disallowed and the penalty of equal amount imposed with recovery order. Appeal No. E876/2011-E(D.B.) was filed before the Tribunal along with Stay Application No. 1079/2010-11. On 30-1-2012, the Tribunal granted rel....

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....eal within a period of three years from the date on which such appeal is filed : Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order : Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated : 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 ....