2014 (12) TMI 733

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....oviso to Section 35C(2A) of the Central Excise Act, 1944?" 3. This issue, however, is no longer res integra . Different High Courts have though taken slightly different views insofar as this High Court is concerned in case of Commissioner vs. Small Industries Development Bank of India reported in 2014 (307) ELT 417, it clearly held that the Tribunal in appropriate cases may extend the stay even beyond 365 days from the date of initial grant of stay. The Court held and observed as under:         "6. In view of the above and for the reasons stated above, question No.1 is answered against the revenue and in favour of the assessee and it is held that in case and having satisfied that delay in not disposing o....

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....ys from the date of grant of initial stay and even thereafter. Meaning thereby after 180 days, the Appellate Tribunal is required to review the situation and consider the application for extension of stay appropriately. Thus, on expiry of maximum period of 180 days the assessee / appellant is required to submit application for extension of stay each time and the Appellate Tribunal is required to consider the individual case and pass a speaking order, as stated hereinabove. By the aforesaid it may also not be understood that the Appellate Tribunal may go on extending the stay indefinitely and may not dispose of the appeals within stipulated time i.e. within 365 days from the date of grant of initial stay and/or at the earliest. All efforts s....