https://www.taxtmi.com/caselaws?id=253380 The High Court held that the Appellate Tribunal has jurisdiction to extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944, provided the delay is not due to the appellant and the appellant cooperates. The Tribunal must pass speaking orders. Previous non-speaking orders were remanded for reconsideration with detailed reasons. In a subsequent hearing, a further 180-day extension was granted to the appellant due to delays beyond their control. The decision aimed to balance fairness to appellants with efficient appeal disposal, especially in cases involving stays against the revenue. en-us Wed, 01 Oct 2014 00:00:00 +0530 Sat, 22 Nov 2014 10:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253380 The High Court held that the Appellate Tribunal has jurisdiction to extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944, provided the delay is not due to the appellant and the appellant cooperates. The Tribunal must pass speaking orders. Previous non-speaking orders were remanded for reconsideration with detailed reasons. In a subsequent hearing, a further 180-day extension was granted to the appellant due to delays beyond their control. The decision aimed to balance fairness to appellants with efficient appeal disposal, especially in cases involving stays against the revenue. Case-Laws Customs Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253380