https://www.taxtmi.com/caselaws?id=251689 The High Court upheld the Tribunal's decision to extend the stay granted to the respondent/assessee due to the huge pendency of appeals, in accordance with the 3rd proviso to Section 35C (2A). The Court emphasized the need to consider the reason for delay and not penalize parties for factors beyond their control, aligning with the legal principles established by the Supreme Court in a similar case. The appeal was dismissed, urging the Tribunal to expedite the appeal's disposal as per legislative intent. en-us Fri, 08 Aug 2014 00:00:00 +0530 Thu, 07 Jan 2016 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251689 The High Court upheld the Tribunal's decision to extend the stay granted to the respondent/assessee due to the huge pendency of appeals, in accordance with the 3rd proviso to Section 35C (2A). The Court emphasized the need to consider the reason for delay and not penalize parties for factors beyond their control, aligning with the legal principles established by the Supreme Court in a similar case. The appeal was dismissed, urging the Tribunal to expedite the appeal's disposal as per legislative intent. Case-Laws Central Excise Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251689