https://www.taxtmi.com/caselaws?id=47203 SC construed sub-s. (2A) of s.35C CA 1944 to hold that the provision cannot be applied in terrorem to penalize assessees for delays beyond their control (e.g., unconstituted tribunals or administrative exigencies causing non-disposal of stay applications). The Tribunal's reasoning in the impugned order was upheld, but extension of stay periods is permitted only for good cause and where delay arises from the Tribunal's fault, not from the assessee. en-us Thu, 13 Jan 2005 00:00:00 +0530 Mon, 22 Sep 2025 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47203 SC construed sub-s. (2A) of s.35C CA 1944 to hold that the provision cannot be applied in terrorem to penalize assessees for delays beyond their control (e.g., unconstituted tribunals or administrative exigencies causing non-disposal of stay applications). The Tribunal's reasoning in the impugned order was upheld, but extension of stay periods is permitted only for good cause and where delay arises from the Tribunal's fault, not from the assessee. Case-Laws Central Excise Thu, 13 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47203