https://www.taxtmi.com/circulars?id=8247 Section 35C(2A) sets statutory time targets for tribunal disposal and provides that stays granted by the Tribunal lapse at the end of the prescribed period unless the Tribunal disposes the appeal; judicial rulings permit the Tribunal to extend stays for good cause where delay is not attributable to the assessee. Administratively, once a stay expires and the appeal remains undecided, the department may request payment by letter but should refrain from coercive action, allowing the party to apply for extension; the department may contest extension applications and may challenge indefinite stays before higher courts. en-us Wed, 26 May 2010 00:00:00 +0530 Sat, 04 Sep 2010 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8247 Section 35C(2A) sets statutory time targets for tribunal disposal and provides that stays granted by the Tribunal lapse at the end of the prescribed period unless the Tribunal disposes the appeal; judicial rulings permit the Tribunal to extend stays for good cause where delay is not attributable to the assessee. Administratively, once a stay expires and the appeal remains undecided, the department may request payment by letter but should refrain from coercive action, allowing the party to apply for extension; the department may contest extension applications and may challenge indefinite stays before higher courts. Circulars Central Excise Wed, 26 May 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8247