https://www.taxtmi.com/caselaws?id=182548 Statutory time limits for disposal of appeals and stay applications under Section 35C(2A) of the Central Excise Act were treated as directory, not mandatory, because the scheme required the Tribunal to endeavour to decide appeals within the prescribed period where possible. The omission of the earlier provisos by the Finance (No. 2) Act, 2014 was read as removing the former statutory bar on further stay. Even before that amendment, the Tribunal retained incidental power to continue or extend interim protection in deserving cases, especially where the delay in disposal was not attributable to the assessee. en-us Wed, 20 Jan 2016 00:00:00 +0530 Thu, 12 May 2016 23:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182548 Statutory time limits for disposal of appeals and stay applications under Section 35C(2A) of the Central Excise Act were treated as directory, not mandatory, because the scheme required the Tribunal to endeavour to decide appeals within the prescribed period where possible. The omission of the earlier provisos by the Finance (No. 2) Act, 2014 was read as removing the former statutory bar on further stay. Even before that amendment, the Tribunal retained incidental power to continue or extend interim protection in deserving cases, especially where the delay in disposal was not attributable to the assessee. Case-Laws Service Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182548