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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CEGAT/CESTAT can't extend stays beyond 180 days; previous circular withdrawn; consider SLPs for Supreme Court review.</h1> The circular addresses the extension of stay by CEGAT/CESTAT beyond 180 days, referencing a previous circular advising appeals to High Courts against Tribunal orders. Upon re-examination, it was noted that such appeals are not maintainable under Section 35C of the Central Excise Act, 1944, leading to the withdrawal of the previous circular. The West Zonal Bench ruled that the Tribunal cannot extend stays beyond 180 days post-Finance Act, 2003, but can still waive pre-deposits during appeals. Commissioners are advised to review cases on their merits and consider proposals for filing SLPs to the Supreme Court.
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