COMMISSIONER OF CENTRAL EXCISE Vs. SHARP ENGINEERS

JUDGEMENT

(1.) Draft amendment allowed.

(2.) Considering the above as such on expiry of maximum period of 180 days, the assessee - orig. appellant is required to submit application for extension of stay each time after completion of 140 days and the learned Tribunal is required to consider the individual case and pass a speaking order whether the delay in not disposing the appeal is attributable to original appellant-assessee or not and if it is found that the original appellant - assessee in whose favour the stay has been granted is not cooperating in early disposal of appeal and/or the delay in disposing respective appeals is attributable to the original appellant-assessee, the learned Tribunal is not required to extend the stay more particularly considering the provisions of section 35-C(2A) of the Central Excise Act.

(3.) In view of the above, we dispose of the present appeals by reserving the liberty in favour of the department to submit appropriate applications before the learned Tribunal and place the order passed by this Court in Tax Appeal No. 341/2014 and other allied appeals in each of the appeals so that the learned Tribunal may pass appropriate order on the said applications calling upon the respective appellants-assessee to prefer separate applications after completion of every 180 days and thereafter the Tribunal to pass appropriate speaking order considering the observations in our judgment and order passed in Tax Appeal No. 341/2014 and other tax appeals. As and when such applications are made, the learned Tribunal to consider the same in light of observations made in decision rendered in Tax Appeal No. 341/2014 and other allied appeals. With this liberty and observations and directions, all these appeals are disposed of.