https://www.taxtmi.com/caselaws?id=253109 The Gujarat HC held that the CESTAT can, in appropriate cases, extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act where delay in disposing of the appeal is not attributable to the assessee and the assessee has cooperated in expeditious hearing. Applying its earlier view, the Court found no basis to interfere on the facts and left any complaint that reasons were not recorded for the extension to be raised before the Tribunal by rectification. The Tribunal therefore did not lack power to continue the stay, and the issue was answered in favour of the assessee. en-us Mon, 10 Nov 2014 00:00:00 +0530 Fri, 14 Nov 2014 21:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253109 The Gujarat HC held that the CESTAT can, in appropriate cases, extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act where delay in disposing of the appeal is not attributable to the assessee and the assessee has cooperated in expeditious hearing. Applying its earlier view, the Court found no basis to interfere on the facts and left any complaint that reasons were not recorded for the extension to be raised before the Tribunal by rectification. The Tribunal therefore did not lack power to continue the stay, and the issue was answered in favour of the assessee. Case-Laws Central Excise Mon, 10 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253109