https://www.taxtmi.com/caselaws?id=254390 The High Court clarified that the Appellate Tribunal can extend stay beyond 365 days if the delay is not due to the appellant and cooperation is shown. The Tribunal must review every 180 days, ensuring prompt disposal of appeals, especially revenue-related. It emphasized the need for speaking orders and individual case consideration. The Tribunal was directed to provide reasons for extensions, with the matters remanded for fresh orders within two months, maintaining the stay. Failure to comply may lead to rectification applications. Timely disposal of appeals, particularly those with stay, was highlighted, resulting in the disposal of tax appeals based on these principles. en-us Wed, 19 Nov 2014 00:00:00 +0530 Sat, 20 Dec 2014 09:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254390 The High Court clarified that the Appellate Tribunal can extend stay beyond 365 days if the delay is not due to the appellant and cooperation is shown. The Tribunal must review every 180 days, ensuring prompt disposal of appeals, especially revenue-related. It emphasized the need for speaking orders and individual case consideration. The Tribunal was directed to provide reasons for extensions, with the matters remanded for fresh orders within two months, maintaining the stay. Failure to comply may lead to rectification applications. Timely disposal of appeals, particularly those with stay, was highlighted, resulting in the disposal of tax appeals based on these principles. Case-Laws Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254390