COMMISSIONER Vs. VODAFONE ESSAR GUJARAT LTD.

JUDGEMENT

(1.) DEPARTMENT has filed this appeal calling in question the judgement of the Customs, Excise and Service Tax Appellate Tribunal ['CESTAT' for short] dated 7.1.2014 extending the stay by a period of six months from the date of the order till disposal of the appeal whichever is earlier. The case of the revenue is that in terms of Section 35C(2A) of the Central Excise Act, 1944 as it stood, at the relevant time, the Tribunal could not have extended the stay beyond the period of 365 days from the date it was initially granted.

(2.) FOLLOWING substantial question of law is suggested:

(3.) LEARNED counsel for the department would, however, argue that the Tribunal has passed the said order mechanically without assigning any reasons. The Tribunal would extend the stay only for proper reasons to be recorded. In the present case, no such reasons have been recorded. In this context, the counsel relied on the following observations of this Court in case of Commissioner v. Small Industries Development Bank of India (supra):