Order

Leave granted.

2. The issue in these appeals is the construction of sub-section (2A) of Section 35C of the Central Excise Act, 1944. The sub-section which was introduced on 11.5.2002 by the Finance Act, 2002 provided as under :

“(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed;

Provided that where an order of stay is made in any proceeding relating to an appeal filed under sub-section (1) of Section 35B, the Appellate Tribunal shall dispose off the appeal within a period of one hundred and eighty days from the date of such order;

Provided further that if such appeal is not disposed of within the period speci­fied in the first proviso, the stay order shall, on the expiry of that period, stand vacated.”

3. The provision has clearly been made for the purpose of curbing the dilatory tactics of those assessees who, having got an interim order in their favour, seek to continue the interim order by delaying the disposal of the proceedings. Thus, depriving the revenue not only of the benefit of the assessed value but also a decision on points which may have impact on oth