CESTAT has power to extend Stay beyond 365 days where delay in disposal of appeal is not attributable to the assessee

CESTAT has power to extend Stay beyond 365 days where delay in disposal of appeal is not attributable to the assessee https://www.taxtmi.com/article/detailed?id=6392 CESTAT power to extend stay under Section 35C(2A) of the Excise Act depends on the provision's specific wording: the Tribunal may extend an initial stay, on application and being satisfied the delay is not attributable to the respondent, for a further period up to 185 days and the stay stands vacated if the appeal is not disposed within a total of 365 days; the excise proviso's language differs from the income-tax proviso and therefore precedents construing the latter do not automatically control Tribunal power in excise appeals. en-us Wed, 19 Aug 2015 07:44:53 +0530 Wed, 19 Aug 2015 07:44:53 +0530 TaxTMI RSS Generator CESTAT has power to extend Stay beyond 365 days where delay in disposal of appeal is not attributable to the assessee https://www.taxtmi.com/article/detailed?id=6392 CESTAT power to extend stay under Section 35C(2A) of the Excise Act depends on the provision's specific wording: the Tribunal may extend an initial stay, on application and being satisfied the delay is not attributable to the respondent, for a further period up to 185 days and the stay stands vacated if the appeal is not disposed within a total of 365 days; the excise proviso's language differs from the income-tax proviso and therefore precedents construing the latter do not automatically control Tribunal power in excise appeals. Articles Central Excise Wed, 19 Aug 2015 07:44:53 +0530 https://www.taxtmi.com/article/detailed?id=6392