2015 (9) TMI 685

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....ainkar, Advs. For the Respondent : Mr B K Iyer, Supdt. (AR) Application Nos. ST/Extn/92866, 92889/15, 98068/14, 92936, 92937/15, 98488/14, 92554/15, 92593/15, 94549/14, 95927/14, 92574/15, 98326/14, 92182/15, 92183/15, 92193, 92774, 92197 & 92198/15, Appeal Nos.ST/88830/13, 85353, 85276, 85387, 85388, 88063/13, 67/12, 729/12, 270/10, 876/12, 529/10, 88188/13366/12, 198/12, 89484/13, 279/09, ....

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....tions made by the appellants herein have to be disposed of as such" The Tribunal further observed as under: "At the same time it would also mean that after initial granting of stay by the Tribunal, order does not get lapsed.  Omission of 1 st , 2 nd and 3 rd proviso would mean that the appeal filed by an assessee needs to be disposed of within a period of 3 years is only the requirement....