https://www.taxtmi.com/caselaws?id=264324 The Tribunal rejected the Departmental Representative's argument that the abolition of Section 35C(2A) of the Central Excise Act, 1944, eliminated its authority to extend stay. It clarified that the section did not grant the power to grant stay but imposed restrictions on extending stay beyond a specified period. The Tribunal affirmed its inherent power to grant stay, unaffected by the abolition of the section, ensuring delays did not prejudice the appellants. The stay granted earlier was extended due to delays not attributable to the appellants. en-us Mon, 10 Aug 2015 00:00:00 +0530 Tue, 22 Sep 2015 06:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264324 The Tribunal rejected the Departmental Representative's argument that the abolition of Section 35C(2A) of the Central Excise Act, 1944, eliminated its authority to extend stay. It clarified that the section did not grant the power to grant stay but imposed restrictions on extending stay beyond a specified period. The Tribunal affirmed its inherent power to grant stay, unaffected by the abolition of the section, ensuring delays did not prejudice the appellants. The stay granted earlier was extended due to delays not attributable to the appellants. Case-Laws Service Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264324