https://www.taxtmi.com/caselaws?id=258501 Section 35C(2A) requires timely disposal of appeals and does not support indefinite continuation of stay as a routine matter. Extension of stay is justified where the delay in disposal is not attributable to the assessee and the Tribunal cannot hear the appeal for reasons beyond the assessee's control. Where a prima facie case has been found in favour of the assessee and the pendency arises from older matters rather than any lapse by the assessee, the stay and waiver of pre-deposit may continue for a further limited period, with directions for expeditious disposal of the appeal, preferably within that period. en-us Thu, 02 Apr 2015 00:00:00 +0530 Sat, 11 Apr 2015 01:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258501 Section 35C(2A) requires timely disposal of appeals and does not support indefinite continuation of stay as a routine matter. Extension of stay is justified where the delay in disposal is not attributable to the assessee and the Tribunal cannot hear the appeal for reasons beyond the assessee's control. Where a prima facie case has been found in favour of the assessee and the pendency arises from older matters rather than any lapse by the assessee, the stay and waiver of pre-deposit may continue for a further limited period, with directions for expeditious disposal of the appeal, preferably within that period. Case-Laws Central Excise Thu, 02 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258501