https://www.taxtmi.com/caselaws?id=252590 The Tribunal held that despite the 365-day limit from the initial grant of stay under the third proviso to Section 35C(2A) of the Central Excise Act, extensions could be granted if the delay in appeal disposal was not the appellant's fault. It followed the Gujarat High Court's interpretation, allowing extensions under specific circumstances. The Tribunal also noted the prospective nature of amendments by the Finance Act, 2014, and declined to address the third proviso's applicability to pre-2013 causes of action. It directed the Registry to prioritize appeals with stay orders and listed pending matters for disposal based on merit. en-us Tue, 30 Sep 2014 00:00:00 +0530 Fri, 09 Jan 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252590 The Tribunal held that despite the 365-day limit from the initial grant of stay under the third proviso to Section 35C(2A) of the Central Excise Act, extensions could be granted if the delay in appeal disposal was not the appellant's fault. It followed the Gujarat High Court's interpretation, allowing extensions under specific circumstances. The Tribunal also noted the prospective nature of amendments by the Finance Act, 2014, and declined to address the third proviso's applicability to pre-2013 causes of action. It directed the Registry to prioritize appeals with stay orders and listed pending matters for disposal based on merit. Case-Laws Central Excise Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252590