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2014 (12) TMI 75 - CESTAT BANGALOREExtension of stay order - power of tribunal - extension beyond the period of 180 days or 365 days in all - Held that:- in future the stay and waiver granted in the first instance will be followed for 180 days and second extension and thereafter extensions will be granted for a limited period in accordance with law as and when applications are filed after ensuring that delay in decision on the appeal is not caused by the appellant. - appellants should ensure that they file application for extension of stay within the period prescribed under the law without fail. - Once an application has been filed within the period of stay already granted, the Department should not enforce the recovery till the application for extension is decided. - if an appellant has not filed application for extension of stay even after the period of stay is over, if recovery action has not been initiated by the Revenue, the fact that application was filed beyond the period of earlier stay order, should not lead to enforcement of demand. Following decision of SURESH JAISWAL Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR [2014 (9) TMI 698 - CESTAT NEW DELHI] - Decided in favour of assessee.
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