COMMISSIONER OF CUS. Vs. D.P. GARG

JUDGEMENT

(1.) IT is submitted by Shri Ashok Singh that Customs, Excise & Service Tax Appellate Tribunal has committed gross error in law in granting unconditional stay order relying upon the stay order dated 15 -11 -2011 in Garg Industries v. CCE, Noida in respect of the same party. It is submitted by him that unconditional stay cannot be granted indefinitely. The stay order dated 15 -11 -2011 has expired in view of insertion of sub -section (2A) of Section 35C by Section 140 of the Finance Act, 2002 (20/2002), w.e.f. 11 -5 -2002 and the 3rd proviso of which the intention would be defeated, if the waiver of pre -deposit is granted indefinitely. He relies upon a judgment of this Court in Commissioner, Customs, Central Excise & Service Tax v. M/s. J.P. Transformers decided on 8 -10 -2013, in which a direction was issued to finally decide the appeal expeditiously, and if possible within a period of six months from the date of extension dated 3 -6 -2013. The Court allowed waiver of pre -deposit to continue valid only up to the period of six months from its last extension dated 3 -6 -2013. In the present case relying upon an order, which has otherwise expired, the Tribunal could not have granted unconditional stay indefinitely.

(2.) THE affidavit of service has been filed.

(3.) AS an interim measure we direct that since the unconditional stay would have operated only w.e.f. 8 -4 -2013 for a period of six months, which has since expired, the order of unconditional stay would not be operative in favour of the respondent. The respondent may persuade the Tribunal to decide the appeal expeditiously.