https://www.taxtmi.com/caselaws?id=125294 Section 35C(2A) requires appeals to be disposed of within three years generally, and where a stay is granted in an appeal under Section 35B(1), the stay vacates automatically if the appeal is not decided within 180 days unless the stay order expressly extends it. A stay order that does not state that waiver of pre-deposit or stay of recovery continues until disposal cannot be treated as operative beyond the statutory period. The text also notes that early hearing will not be granted merely because revenue is involved, especially where no exceptional ground is shown and the Department gives no explanation for inaction after the expiry of the statutory period. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 22 Oct 2012 15:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125294 Section 35C(2A) requires appeals to be disposed of within three years generally, and where a stay is granted in an appeal under Section 35B(1), the stay vacates automatically if the appeal is not decided within 180 days unless the stay order expressly extends it. A stay order that does not state that waiver of pre-deposit or stay of recovery continues until disposal cannot be treated as operative beyond the statutory period. The text also notes that early hearing will not be granted merely because revenue is involved, especially where no exceptional ground is shown and the Department gives no explanation for inaction after the expiry of the statutory period. Case-Laws Central Excise Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125294