Per Justice K.K. Usha : The miscellaneous application No. E/M/983/03-Mum. in Appeal No.E/3180/2001-Mum was filed by the appellant for extension of the order of stay. When the above application came up for consideration before a Bench of two Members at West Zonal Bench, Mumbai it was brought to their notice that there are conflicting decisions on the issue of jurisdiction of this Tribunal to grant stay beyond the period of 180 days after incorporation of sub-section (2A) in Section 35-C of the Central Excise Act w.e.f. 11.5.2002. The Bench noted that in Kumar Cotton Mills Pvt. Ltd. vs. CC CE, Ahmedabad 2003 (57) RLT 211 (CEGAT-Mum.)=2002 (146) ELT 438, a two Member Bench of the West Zonal Bench, took the view that even though the period of the order of stay initially passed, would come to an end on expiry of 180 days in view of the amended provisions, jurisdiction of the Tribunal to extend period of stay by passing fresh orders is not affected. The Bench also noted a Larger Bench of this Tribunal had exercised such power and extended the stay beyond the period 180 days in Himalaya International Ltd. vs. CCE 2003 (56) RLT 610. Even though the referring Bench agreed with the vi