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<h1>Tribunal's Stay Extension Rule Clarified: Pre-Amendment Stays Valid Until Appeal Resolution, Post-Amendment Stays Extendable.</h1> The circular addresses the issue of whether the Tribunal can extend a stay beyond 180 days following the amendment of Section 35C(2A) of the Central Excise Act, 1944. The Tribunal ruled that stays ordered before the amendment remain valid until the appeal's resolution, while those ordered after can be extended. The Department has filed Special Leave Petitions (SLPs) in the Supreme Court against these rulings. It is advised not to file more SLPs but instead to file Reference Applications or Appeals in jurisdictional High Courts, depending on the date of the Tribunal's order. Commissioners are instructed to act accordingly.