https://www.taxtmi.com/caselaws?id=252625 The High Court upheld the Tribunal's decision to grant an extension of stay beyond 365 days, emphasizing the need for expeditious disposal of appeals and adherence to statutory timelines. The Court directed the Tribunal to decide the appeal within six months from the date of extension, maintaining the validity of the waiver of pre-deposit for the same period. The decision was based on the interpretation of Section 35C (2A) of the Central Excise Act, 1944, ensuring that indefinite waiver of pre-deposit does not defeat the purpose of the law. en-us Thu, 25 Sep 2014 00:00:00 +0530 Thu, 30 Oct 2014 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252625 The High Court upheld the Tribunal's decision to grant an extension of stay beyond 365 days, emphasizing the need for expeditious disposal of appeals and adherence to statutory timelines. The Court directed the Tribunal to decide the appeal within six months from the date of extension, maintaining the validity of the waiver of pre-deposit for the same period. The decision was based on the interpretation of Section 35C (2A) of the Central Excise Act, 1944, ensuring that indefinite waiver of pre-deposit does not defeat the purpose of the law. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252625