https://www.taxtmi.com/caselaws?id=253382 The High Court held that the Appellate Tribunal has the power to extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944, and directed the Tribunal to pass detailed speaking orders for each extension application. Emphasizing the need for timely disposal, the Court required the Tribunal to review the situation every 180 days, prioritize appeals with stay orders, and ensure reasoned orders. In a specific case, the Court allowed an extension of stay for 180 days due to delays in listing the case for final disposal since 2012. The judgment underscores the importance of procedural fairness and efficiency in handling stay extensions. en-us Mon, 22 Sep 2014 00:00:00 +0530 Sat, 22 Nov 2014 10:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253382 The High Court held that the Appellate Tribunal has the power to extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944, and directed the Tribunal to pass detailed speaking orders for each extension application. Emphasizing the need for timely disposal, the Court required the Tribunal to review the situation every 180 days, prioritize appeals with stay orders, and ensure reasoned orders. In a specific case, the Court allowed an extension of stay for 180 days due to delays in listing the case for final disposal since 2012. The judgment underscores the importance of procedural fairness and efficiency in handling stay extensions. Case-Laws Customs Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253382