https://www.taxtmi.com/caselaws?id=249164 The Tribunal clarified that the waiver of pre-deposit granted operated as a stay on recovery proceedings, preventing Revenue from initiating recovery steps. The Tribunal highlighted the need for expeditious handling of stay extension applications due to the sunset period for stay orders under Section 35C(2A) of the Central Excise Act, emphasizing the statutory discretion to grant waiver of pre-deposit as a condition for appeal hearing. Parties were advised to seek judicial review if aggrieved by Revenue's actions post-waiver. en-us Tue, 27 May 2014 00:00:00 +0530 Sat, 05 Jul 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249164 The Tribunal clarified that the waiver of pre-deposit granted operated as a stay on recovery proceedings, preventing Revenue from initiating recovery steps. The Tribunal highlighted the need for expeditious handling of stay extension applications due to the sunset period for stay orders under Section 35C(2A) of the Central Excise Act, emphasizing the statutory discretion to grant waiver of pre-deposit as a condition for appeal hearing. Parties were advised to seek judicial review if aggrieved by Revenue's actions post-waiver. Case-Laws Service Tax Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249164