https://www.taxtmi.com/caselaws?id=253895 The High Court held that the Appellate Tribunal has jurisdiction to extend stays beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944. The Tribunal must pass reasoned orders considering factors like appellant cooperation and delay causes. It should review every 180 days, prioritize stay appeals, and ensure prompt disposal. Detailed speaking orders are required for extensions, assessing appellant conduct and avoiding undue delays. In a specific case, a 180-day stay extension was granted due to workload. The judgment emphasizes the need for prompt disposal, separate stay order registers, and fair consideration of extension applications. en-us Tue, 02 Sep 2014 00:00:00 +0530 Sun, 07 Dec 2014 17:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253895 The High Court held that the Appellate Tribunal has jurisdiction to extend stays beyond 365 days under Section 35C(2A) of the Central Excise Act, 1944. The Tribunal must pass reasoned orders considering factors like appellant cooperation and delay causes. It should review every 180 days, prioritize stay appeals, and ensure prompt disposal. Detailed speaking orders are required for extensions, assessing appellant conduct and avoiding undue delays. In a specific case, a 180-day stay extension was granted due to workload. The judgment emphasizes the need for prompt disposal, separate stay order registers, and fair consideration of extension applications. Case-Laws Central Excise Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253895