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    <description>The Tribunal determined it possesses jurisdiction to extend a stay beyond 180 days, despite the incorporation of sub-section (2A) in Section 35C of the Central Excise Act. Upholding the decision in Kumar Cotton Mills, the Tribunal rejected the contrary view in Themis Pharmaceuticals, emphasizing its inherent jurisdiction to grant interim relief. The case was remanded to the appropriate Bench for further proceedings.</description>
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