https://www.taxtmi.com/caselaws?id=253690 The High Court affirmed the Appellate Tribunal's authority to extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944, emphasizing the need for subjective satisfaction and good cause. The Tribunal must review every 180 days and issue speaking orders. Additionally, the Court mandated speaking and reasoned orders for stay extensions, considering factors like appellant's cooperation and delay tactics. In a specific case, a 180-day extension was granted due to genuine reasons. The Court clarified the Tribunal's jurisdiction and directed detailed, timely orders for fair consideration of extension applications. en-us Mon, 29 Sep 2014 00:00:00 +0530 Mon, 01 Dec 2014 14:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253690 The High Court affirmed the Appellate Tribunal's authority to extend stay beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944, emphasizing the need for subjective satisfaction and good cause. The Tribunal must review every 180 days and issue speaking orders. Additionally, the Court mandated speaking and reasoned orders for stay extensions, considering factors like appellant's cooperation and delay tactics. In a specific case, a 180-day extension was granted due to genuine reasons. The Court clarified the Tribunal's jurisdiction and directed detailed, timely orders for fair consideration of extension applications. Case-Laws Central Excise Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253690