https://www.taxtmi.com/caselaws?id=249711 The Appellate Tribunal CESTAT New Delhi referred the issue of extending stay beyond 365 days under Section 35C(2A) of the Central Excise Act to a Larger Bench for consideration. The Tribunal found a strong prima facie case for reconsideration due to differences in language between the Income Tax Act and the Central Excise Act, indicating the possibility of granting extensions beyond 365 days, particularly when delays were not attributable to the appellant. The Tribunal directed the respondents not to take coercive recovery steps pending the Larger Bench's decision, emphasizing the need for a comprehensive review of legal provisions and precedents in this matter. en-us Wed, 02 Jul 2014 00:00:00 +0530 Mon, 21 Jul 2014 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249711 The Appellate Tribunal CESTAT New Delhi referred the issue of extending stay beyond 365 days under Section 35C(2A) of the Central Excise Act to a Larger Bench for consideration. The Tribunal found a strong prima facie case for reconsideration due to differences in language between the Income Tax Act and the Central Excise Act, indicating the possibility of granting extensions beyond 365 days, particularly when delays were not attributable to the appellant. The Tribunal directed the respondents not to take coercive recovery steps pending the Larger Bench's decision, emphasizing the need for a comprehensive review of legal provisions and precedents in this matter. Case-Laws Service Tax Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249711