2005 (1) TMI 114

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....35C of the Central Excise Act, 1944. The sub-section which was introduced on 11-5-2002 by the Finance Act, 2002 provided as under : "(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal 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 proceeding relating to an appeal filed und....

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....ppellate Tribunal (CEGAT) came to the conclusion that the amendment did not affect stay orders which were passed prior to the date of coming into force of the amendment and also held that the amendment did not in any way curtail the powers of the Tribunal to grant stay exceeding six months. 5. During the pendency of the appeal before this Court, the matter was referred to a Larger Bench of the Tr....