- (1.) Above mentioned four Excise Appeals have been filed by the Commissioner of Central Excise, Noida while the connected two writ petitions have been filed by the assessee-L.G. Electronics India (P) Ltd.
(2.) The department in excise appeals is aggrieved by the order of the Larger Bench of the Central Excise and Service Tax Appellate Tribunal, New Delhi dated 30.09.2014 where-under the Tribunal has held as follows : "In the light of the analyses above and following the judgment of the Gujarat High Court in Small Industries Development Bank of India reiterated in Disha Engineers and Sharp Engineers, we answer the reference by holding that even in a case where the period of 365 days has passed from the date of initial grant of stay but the appeal could not be disposed of for reasons not attributable to the appellant/assessee (in whose favour the stay was granted) and where the Tribunal is satisfied that the appellant/assessee was ready and willing for disposal of the appeal and/or had not indulged in any protractive strategies, extension of stay could be granted (beyond the period of 365 days) by passing a speaking order disclosing the satisfaction of the Tribunal as to absence of any delay/protractive stratagems by the appellant/assessee resulting in non disposal of the appeal or that the appeal could not be disposed of on account of pendency of several appeals or other reasons attributable to the structure and context of the Tribunal or other appropriate reasons. In accordance with the observations and directions set out in para 6 of the judgment in Small Industries Development Bank of India, an assessee/appellant in whose favour an order of stay earlier granted stood vacated on expiry of 180 days or 365 days as the case may be, may present an application seeking extension of stay by pleading the necessary facts as would authorize the exercise of discretion by this Tribunal for grant of such extension. The Registry is directed to maintain a separate register to record date with respect to the appeals in which stay has been granted and other appeals where no stay is granted, so as to enable prioritised listing of appeals where stay has been granted, subject to infrastructure and organisational limitations of CESTAT."
(3.) In the two writ petitions filed by the assessee, prayer made is to issue a writ of mandamus to stay the recovery of the disputed amount for the relevant assessment year till the disposal of their appeal before the Income Tax Appellate Tribunal, New Delhi.;