2015 (8) TMI 1075

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....DER The Department has filed this excise appeal against the order of the Service Tribunal dated 21.10.2014. Facts in short leading to the present appeal are as follows : (i) The assessee has filed the Excise Appeal No.53772-53774 of 2014 before the Central Excise Tribunal against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Tribunal was pleased to gr....

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.... Section 35-C(2A) of the Central Excise Act, 1944 limits the period of interim order to the maximum period of 365 days. Therefore, the order dated 21.10.2014 passed by the Tribunal cannot travel beyond 365 days. Heard counsel for the parties and perused the material on record. It is not disputed that the provisions of Section 35-C(2A) have been held to be mandatory by this Court and, therefo....