- (1.) In this group of appeals, the only question of law proposed is, whether the Tribunal is vested with the power to extend the stay order beyond the specified maximum time limit prescribed in Section 35-C(2-A) of the Central Excise Act (hereinafter referred to as the "Act"), If so, to what extent ?
(2.) The Tribunal, in some of the appeals, have extended the interim order for a period of six months. In some other appeals, the Tribunal has extended the interim order till the disposal of the appeal. The Department, being aggrieved, has filed the appeals questioning the power of the Tribunal to extend the stay beyond the period of 365 days.
(3.) We have heard Sri Ashok Singh, Sri R.C.Shukla, Sri B.K.S. Raghuvansi, Sri Amit Mahajan and Sri Vinod Kant, the learned counsels for the appellant and Sri S.D.Singh, the learned senior counsel along with Sri Nishant Mishra, Devnath, Sri Ashok Kumar and Sri A.P. Mathur, the learned counsel for various assessees.;