COMMISSIONER OF CENTRAL EXCISE Vs. CROMPTON GREAVES LTD.

JUDGEMENT

(1.) We have heard Mr. Mishra appearing on behalf of the Revenue in support of this appeal. It challenges an order passed on 11th Feb., 2014, by the Customs, Excise and Service Tax Appellate Tribunal.

(2.) The only point is whether the Tribunal has power to extend an interim stay after expiry of a period of 365 days from the date of its grant in view of the newly added proviso to sub-section (2A) of Sec. 35C of the Central Excise Act, 1944. This proviso has been added with effect from 10th May, 2013.

(3.) After the matter was argued for some time, it is conceded by the parties that this issue is squarely covered by a short order dated 8th Feb., 2016 in several Central Excise Appeals. There are earlier orders and judgments in the field which take a view that the Tribunal's power is not taken away by such a statutory prescription. The Tribunal is not denuded of its power to extend the stay and in the larger interest of justice. Eventually such orders are passed to do justice and to preserve the subject matter of the litigation.