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    <title>2014 (11) TMI 452 - GUJARAT HIGH COURT</title>
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    <description>The High Court clarified that the Tribunal has the jurisdiction to extend stay beyond 365 days in excise appeal proceedings, subject to specific conditions. It emphasized the need for independent consideration of each application for extension of stay, highlighting the importance of assessing delays and party conduct. The Court stressed the requirement for speaking orders to ensure transparency in the process. The appeal was disposed of, granting the appellant the opportunity to apply before the Tribunal based on the Court&#039;s decision, with directions for detailed consideration in extending stays in excise matters.</description>
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    <pubDate>Wed, 08 Oct 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=253135</link>
      <description>The High Court clarified that the Tribunal has the jurisdiction to extend stay beyond 365 days in excise appeal proceedings, subject to specific conditions. It emphasized the need for independent consideration of each application for extension of stay, highlighting the importance of assessing delays and party conduct. The Court stressed the requirement for speaking orders to ensure transparency in the process. The appeal was disposed of, granting the appellant the opportunity to apply before the Tribunal based on the Court&#039;s decision, with directions for detailed consideration in extending stays in excise matters.</description>
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      <pubDate>Wed, 08 Oct 2014 00:00:00 +0530</pubDate>
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