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<h1>Finance Bill 2013 amends section 35C, allowing Tribunal to extend stay up to 185 days; vacates after 365 days.</h1> Clause 88 of the Finance Bill, 2013, amends section 35C of the Central Excise Act by adding a proviso to sub-section (2A). This amendment allows the Appellate Tribunal to extend the period of stay for up to 185 days if an appeal is not disposed of within the specified time and the delay is not caused by the party. If the appeal remains unresolved within 365 days from the original order, the stay order will automatically be vacated.