https://www.taxtmi.com/caselaws?id=265414 The second proviso to section 35-C(2A) of the Central Excise Act operates automatically by force of law: where the Tribunal grants a stay, it must endeavour to dispose of the appeal within the stipulated period, and the stay vacates if the appeal is not decided within that time. On that construction, the Tribunal's stay order was not contrary to the statutory mandate merely because the appeal remained pending. The challenge failed, and the court held that no substantial question of law arose. en-us Wed, 15 Oct 2014 00:00:00 +0530 Sun, 11 Oct 2015 18:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265414 The second proviso to section 35-C(2A) of the Central Excise Act operates automatically by force of law: where the Tribunal grants a stay, it must endeavour to dispose of the appeal within the stipulated period, and the stay vacates if the appeal is not decided within that time. On that construction, the Tribunal's stay order was not contrary to the statutory mandate merely because the appeal remained pending. The challenge failed, and the court held that no substantial question of law arose. Case-Laws Central Excise Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265414