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    <title>2021 (11) TMI 1161 - CESTAT DELHI</title>
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    <description>The Tribunal concluded that the period during which the stay order was operative should be excluded. It also found that the notification issued on 05.04.2021 was within the extended time limit due to COVID-19 extensions. The Tribunal rejected the appellants&#039; argument that the proceedings were vitiated by the delay in issuing the notification. The application for interim relief was denied, with a clarification that the observations in the order would not prejudice the parties in the final appeal hearing on merits.</description>
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      <description>The Tribunal concluded that the period during which the stay order was operative should be excluded. It also found that the notification issued on 05.04.2021 was within the extended time limit due to COVID-19 extensions. The Tribunal rejected the appellants&#039; argument that the proceedings were vitiated by the delay in issuing the notification. The application for interim relief was denied, with a clarification that the observations in the order would not prejudice the parties in the final appeal hearing on merits.</description>
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