https://www.taxtmi.com/caselaws?id=262779 The court held that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has the authority to extend stay orders beyond 365 days under Section 35C (2A) of the Central Excise Act if the delay is not caused by the assessee. The decision in Maruti Suzuki (India) Ltd. regarding the Income Tax Act does not apply to the Central Excise Act due to differing provisions. The court overruled the previous decision in Haldiram India Pvt. Ltd. and scheduled the appeal for further review, emphasizing the legislative intent to prevent indefinite extensions of stay orders for timely appeal disposal. en-us Fri, 31 Jul 2015 00:00:00 +0530 Wed, 07 Oct 2015 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262779 The court held that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has the authority to extend stay orders beyond 365 days under Section 35C (2A) of the Central Excise Act if the delay is not caused by the assessee. The decision in Maruti Suzuki (India) Ltd. regarding the Income Tax Act does not apply to the Central Excise Act due to differing provisions. The court overruled the previous decision in Haldiram India Pvt. Ltd. and scheduled the appeal for further review, emphasizing the legislative intent to prevent indefinite extensions of stay orders for timely appeal disposal. Case-Laws Central Excise Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262779