Excise & Customs : Stay granted by Tribunal may be extended even beyond 365 days, but, for every extension beyond 180 days, Tribunal must pass speaking order and record its satisfaction that delay in disposing of appeal is not attributable to assessee
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[2014] 48 taxmann.com 274 (Gujarat)
HIGH COURT OF GUJARAT
Commissioner
v.
Adani Gas Ltd.*
M.R. SHAH AND K.J. THAKER, JJ.
TAX APPEAL NO. 605 OF 2014†
JULY 17, 2014
Section 35C, read with section 35, of the Central Excise Act, 1944, section 86 of the Finance Act, 1994 and Section 129B of the Customs Act, 1962 - Appeals - Orders of - Appellate Tribunal - Tribunal extended stay beyond 365 days without passing any speaking order - Department argued that : (a) Tribunal had no power to extend stay beyond 365 days and (b) even otherwise, stay could not be extended without passing any speaking order - HELD : In case and having satisfied that delay in not disposing of appeal within 365 days (total) from date of grant of initial stay is not attributable to assessee in whose favour stay has been granted and Appellate Tribunal is satisfied that such assessee has fully co-operated in early disposal of appeal and/or has not indulged into any delay tactics and/or has not taken any undue advantage, Appellate Tribunal may, by passing a speaking order, extend stay even beyond total period of 365 days from date of grant of initial stay - However, period of stay may be extended only on good cause and only if Appellate Tribunal is satisfied that matter could not be heard and disposed of by reason of fault of Appellate Tribunal for reasons not attributable to assessee - Tribunal cannot extended stay indefinitely - On expiry of maximum period of 180 days, assessee is required to submit application for extension of stay each time and Appellate Tribunal is required to consider individual case and pass a speaking order - Since, in this case, stay was extended without passing any speaking order, matter was remanded back to Tribunal for consideration afresh [Paras 4 to 6] [Partly in favour of assessee]
■■■
[2014] 48 taxmann.com 274 (Gujarat)
HIGH COURT OF GUJARAT
Commissioner
v.
Adani Gas Ltd.*
M.R. SHAH AND K.J. THAKER, JJ.
TAX APPEAL NO. 605 OF 2014†
JULY 17, 2014
Section 35C, read with section 35, of the Central Excise Act, 1944, section 86 of the Finance Act, 1994 and Section 129B of the Customs Act, 1962 - Appeals - Orders of - Appellate Tribunal - Tribunal extended stay beyond 365 days without passing any speaking order - Department argued that : (a) Tribunal had no power to extend stay beyond 365 days and (b) even otherwise, stay could not be extended without passing any speaking order - HELD : In case and having satisfied that delay in not disposing of appeal within 365 days (total) from date of grant of initial stay is not attributable to assessee in whose favour stay has been granted and Appellate Tribunal is satisfied that such assessee has fully co-operated in early disposal of appeal and/or has not indulged into any delay tactics and/or has not taken any undue advantage, Appellate Tribunal may, by passing a speaking order, extend stay even beyond total period of 365 days from date of grant of initial stay - However, period of stay may be extended only on good cause and only if Appellate Tribunal is satisfied that matter could not be heard and disposed of by reason of fault of Appellate Tribunal for reasons not attributable to assessee - Tribunal cannot extended stay indefinitely - On expiry of maximum period of 180 days, assessee is required to submit application for extension of stay each time and Appellate Tribunal is required to consider individual case and pass a speaking order - Since, in this case, stay was extended without passing any speaking order, matter was remanded back to Tribunal for consideration afresh [Paras 4 to 6] [Partly in favour of assessee]
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