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    <title>2014 (11) TMI 457 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal&#039;s authority to extend stay beyond 365 days, emphasizing the need for periodic review and case-by-case consideration. However, the Court directed the Tribunal to pass speaking orders when extending stays to ensure transparency and accountability. The Department was given the option to seek rectification if orders were not provided. The tax appeal was disposed of with these clarifications.</description>
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