https://www.taxtmi.com/caselaws?id=325948 The High Court of Bombay held that the Customs, Excise and Service Tax Appellate Tribunal retains the authority to continue an order of stay beyond the 365-day period under section 35C(2A) of the Central Excise Act, 1944, based on the conduct of the assessee-appellant. The Court emphasized that the Tribunal's inherent power ensures justice and that the assessee must justify the need for the continuation of the interim order. Both parties acknowledged the settled legal position, leading to the disposal of all appeals at the admission stage without costs, as the second proviso to section 35C(2A) was eliminated by the Finance Act No.2 of 2014. en-us Mon, 08 Feb 2016 00:00:00 +0530 Sat, 02 Apr 2016 10:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325948 The High Court of Bombay held that the Customs, Excise and Service Tax Appellate Tribunal retains the authority to continue an order of stay beyond the 365-day period under section 35C(2A) of the Central Excise Act, 1944, based on the conduct of the assessee-appellant. The Court emphasized that the Tribunal's inherent power ensures justice and that the assessee must justify the need for the continuation of the interim order. Both parties acknowledged the settled legal position, leading to the disposal of all appeals at the admission stage without costs, as the second proviso to section 35C(2A) was eliminated by the Finance Act No.2 of 2014. Case-Laws Central Excise Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325948