HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL NO.114 OF 2014 DATED:6.11.2014 Between:
The Commissioner of Customs, Central Excise & Service Tax Hyderabad-II Commissionerate L.B. Stadium, Basheerbagh Hyderabad … Appellant And M/s. IVRCL Ltd., (formerly M/s. IVRCL Infrastructures & Projects Ltd.) M-22,3RT, Vijayanagar Colony Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL NO.114 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is summarily dismissed as we do not find any element of law. The learned Tribunal allowed the application for extension of stay in its discretion recording reasons. We find that the reasons are quite acceptable. The Statute provides for outer limit of 365 days. Said 365 days were yet to complete. According to us, the learned Tribunal has the discretion to grant extension upto certain period but that must not exceed 365 days.
The appeal is accordingly dismissed. There shall be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 6.11.2014 bnr