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Judgment
Having heard both sides, we find that the question of law termed as substantial in all these appeals, namely, that an order of stay passed by the Customs, Excise and Service Tax Appellate Tribunal, would continue to be operative after expiry of 365 days as provided under section 35C(2A) of the Central Excise Act, 1944 is as conceded, stands concluded. The issue is concluded by judgments, including of this Court, observing and holding that the Tribunal''s power is not taken away by such a statutory prescription. The inherent power to do justice will be exercised depending upon the conduct of the assessee-appellant in individual matters. In the event after obtaining the interim order and relief, the assessee-appellant deliberately and intentionally delays the hearing of the appeals, then, the consequences in the legal provision would follow. In that event, the assessee will have to convince the Tribunal to continue the interim order/relief in his or her favour.
Once it is agreed by both sides that such is the statement of law, then, none of these appeals need be entertained. All the more when the proviso to section 35C(2A) styled as the second proviso has been deleted by Finance Act No. 2 of 2014. Hence, it is not necessary to entertain any of these appeals. They are disposed of at the stage of admission in the light of the clear legal provision. There shall be no order as to costs.