https://www.taxtmi.com/circulars?id=562 Tribunal lacks authority to grant extensions of interim stay beyond the statutory stay period introduced by the Finance Act, 2003, while the Tribunal's power to waive pre-deposit obligations during appeal pendency remains unaffected because the waiver provision was not amended; a prior Board circular advising High Court reference applications has been withdrawn as such Tribunal orders are not passed under the provision cited and may not be maintainable, and individual cases should be examined for possible filing of special leave petitions. en-us Thu, 16 Oct 2003 00:00:00 +0530 Wed, 24 Sep 2008 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=562 Tribunal lacks authority to grant extensions of interim stay beyond the statutory stay period introduced by the Finance Act, 2003, while the Tribunal's power to waive pre-deposit obligations during appeal pendency remains unaffected because the waiver provision was not amended; a prior Board circular advising High Court reference applications has been withdrawn as such Tribunal orders are not passed under the provision cited and may not be maintainable, and individual cases should be examined for possible filing of special leave petitions. Circulars Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=562