COMMISSIONER OF CENTRAL EXCISE Vs. YOGESH SUPERVISOR

JUDGEMENT

(1.) 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:

(2.) From the order of the Tribunal it is apparent that the Tribunal has directed that the interim order which has been granted in favour of the assessee will continue till the appeal is finally decided.

(3.) Counsel for the department submitted that in view of the Section 35-C(2A) of the Central Excise Act, 1944 (herein after 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 v. 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 place for no fault of the assessee, the interim order could not be continued beyond 365 days.