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    <title>2013 (11) TMI 1021 - CESTAT CHENNAI</title>
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    <description>The Tribunal rejected the preliminary objection raised by the AR regarding the extension of stay orders under Section 35C of the Central Excise Act, 1944. It allowed the appellant&#039;s miscellaneous applications for extension of stay orders, emphasizing the right to seek extensions beyond the stipulated period based on legal interpretations from the Supreme Court&#039;s decision in the Kumar Cotton Mills case. The Tribunal&#039;s decision aligned with principles of fairness and considered circumstances beyond the assesses&#039; control when granting stay extensions.</description>
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      <description>The Tribunal rejected the preliminary objection raised by the AR regarding the extension of stay orders under Section 35C of the Central Excise Act, 1944. It allowed the appellant&#039;s miscellaneous applications for extension of stay orders, emphasizing the right to seek extensions beyond the stipulated period based on legal interpretations from the Supreme Court&#039;s decision in the Kumar Cotton Mills case. The Tribunal&#039;s decision aligned with principles of fairness and considered circumstances beyond the assesses&#039; control when granting stay extensions.</description>
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