https://www.taxtmi.com/circulars?id=545 Whether the Tribunal can extend interim stays beyond 180 days after insertion of Section 35C(2A) is considered: stays made before 11.05.2002 remain valid until disposal and are not affected by the proviso, while stays made after that date may be extended by the Tribunal on application. The Board, after legal advice and noting existing SLPs, directed filing Reference Applications or appeals under Section 35H in jurisdictional High Courts-before 01.07.2003 by Reference Application and on/after 01.07.2003 by appeal-and instructed Commissioners to take action. en-us Tue, 19 Aug 2003 00:00:00 +0530 Wed, 24 Sep 2008 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=545 Whether the Tribunal can extend interim stays beyond 180 days after insertion of Section 35C(2A) is considered: stays made before 11.05.2002 remain valid until disposal and are not affected by the proviso, while stays made after that date may be extended by the Tribunal on application. The Board, after legal advice and noting existing SLPs, directed filing Reference Applications or appeals under Section 35H in jurisdictional High Courts-before 01.07.2003 by Reference Application and on/after 01.07.2003 by appeal-and instructed Commissioners to take action. Circulars Central Excise Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=545