Circular No. 756/72/2003-Central Excise
F.No.387(W)/64/2003-JC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Judicial Cell, North Block, New Delhi
Dated, the 16th October, 2003
Subject : Extension of stay by CEGAT / CESTAT beyond 180 days
Please refer to Board’s Circular No.738/54/2003-CX dated 19.08.2003, on the above subject.
Vide the said Circular, it was advised to file Reference Application / Appeal before the jurisdictional High Courts against the Tribunal’s orders on the above subject. However, on re-examination of the matter, it is noticed that filing of a Reference Application / Appeal before the High Court in such cases may not be maintainable as such orders are not passed under Section 35C of the Central Excise Act, 1944. The above Circular is therefore, hereby withdrawn.
In the meantime, West Zonal Bench of the Tribunal, vide their Order No.CII/2336-2350/WZB/2003 dated 26.09.2003, in the case of M/s Themis Pharmaceuticals & Ors. vs. CCE, Mumbai & Anr. has held that the Tribunal has no power to grant extension of stay beyond 180 days after enactment of the Finance Act, 2002, but that Tribunal’s power to waive pre-deposit during the pendency of appeal remains unaltered since no amendment has been made to Section 35F.
All the Commissioners under your charge may please be advised accordingly. As such orders of the Tribunal are only interim orders, individual cases may be examined on merits and wherever considered necessary, proposals for filing SLPs before the Hon’ble Supreme Court may be sent to the Board office.
Yours faithfully,
(B.K. GUPTA)
Joint Secretary (Review)
