- (1.) HEARD Sri Amit Mahajan, learned counsel for the appellant and learned Standing Counsel for the State -Respondents. Against the order dated 24th November, 2014 granting stay for an unlimited period by the Tribunal, the department has filed the present appeal under Section 35G of the Central Excise Act, 1944.
(2.) SRI Amit Mahajan states that the Tribunal has committed a manifest error in granting an unconditional stay without considering the provisions of Section 35C(2A) of the Act. Sri Nishant Mishra, learned counsel for the assessee states that from perusal of the statute it is clear that any interim order passed by the Tribunal has a limited shelf life of 365 days and even though the impugned order does not state in clear terms that the interim order will only operate for a limited period, yet the assessee has treated the interim order of being limited to only 180 days and, accordingly, has moved an application before the Tribunal for extension of the stay order which is pending consideration.
(3.) LEARNED counsel for the appellant has further stated that the non -disposal of the appeal is not on account of any dilatory tactics on his part but on account of other unforeseen reason such as pressure of work in Tribunal due to which the hearing could not take place.;