2015 (9) TMI 1082

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....hi, Sr. S.C For the Respondent : None ORDER These five appeals have been filed by the department against the order of the Customs Excise & Service Tax Appellate Tribunal, New Delhi dated 20.10.2014 which reads as follows : "On 15.1.2013, waiver of pre-deposit was granted and consequently stayed further proceeding for realization of the assessed liability which is the subject matter of ....

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....er referred to as the Act, 1944), the outer limit fixed for an interim order to be in operation is 365 days. The said provision has been held to be mandatory by a Division Bench of this Court in the case of Commissioner, Central Excise, Kanpur vs. Shri Arpit Jain, Director (Central Excise Appeal No. 217 of 2014) decided on 15.10.2014. Therefore, even if the hearing of the appeal could not takes pl....

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....me bound period. We have heard learned counsel for the parties and have gone through the records of the present appeals. Tribunal being a creation of a Statute is bound by the provision under which it has been created. Therefore, the Tribunal does not have the power to pass interim orders in teeth of statutory provision of Section 35-C(2A) of the Act, 1944. The Tribunal is bound to confine t....

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....riod of 365 days beyond which the Tribunal cannot extend the interim order. Therefore, following the law laid by the Division Bench of this Court in the case of Commissioner of Central Excise (Supra), we permit the assessee to make a fresh application for stay on or before expiry of 365 days. We further provide that if such second stay application is made, the Tribunal shall endeavour to decide th....