Extension of Stay by CEGAT/CESTAT beyond 180 days

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..... 02, came up for consideration before the Tribunal in the case of M/s. Kumar Cotton Mills Pvt. Ltd. [2002 (146) ELT 438 (T)] and the Tribunal held in that case that : (i) Where the Tribunal has made an order of stay prior to the amendment under Section 35C, i.e. 11.05.2002, the order would have validity until the disposal of the appeal and would not be hit by the second proviso to Section 35C (2A) .....

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..... , with their appeals. Moreover, the orders granting extension of stay are only interim orders and no revenue can really be said to be involved in such cases. Since the issue has already been raised before the Hon'ble Supreme Court by filing some SLPs, Board is of the view that more SLPs on this issue need not be filed in the Supreme Court. Since basically a question of law is involved it would be .....

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