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of <h1>Central Excise Act Section 35C amended: Appeals must be resolved in 3 years, stay orders expire in 180 days.</h1> Section 35C of the Central Excise Act has been amended to change the time frame for certain actions. Sub-section (2) now requires actions to be completed within six months instead of four years. A new sub-section (2A) mandates that the Appellate Tribunal should aim to hear and decide appeals within three years of filing. If a stay order is issued under section 35B, the appeal must be resolved within 180 days, failing which the stay order will automatically expire.
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