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Stay of deamand by Appellate Tribunal.

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..... late Tribunal may, after giving both the parties to the appeal an opportunity of being heard and having considered the merits of the case, pass such orders on the stay application as it deems fit. (3) The Appellate Tribunal may grant stay under sub-section (2) for a period not exceeding one hundred and eighty days from the date of passing of the order for stay and the Appellate Tribunal shall disp .....

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