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2014 (10) TMI 194 - AT - Central ExciseApplication under Section 35F - Whether the Revenue can file application before the Tribunal, seeking stay of operation of the order passed by the Commissioner (Appeals) - Held that:- there is no provision exist that an application can be filed, especially by the Revenue department, seeking stay of operation of the impugned order till disposal of appeal by the appellate authorities. Filing of such application has no legal sanctity because, neither any duty demand has been confirmed nor any penalty imposed in the adjudication order against the Revenue department. Hence, in my considered opinion, in absence of any specific provisions contained in the Central Excise statute, the department is precluded in filing the application, seeking stay of operation of the impugned order. Further, I find that the application for stay has been filed under Section 35 of the Act, which deals with filing of appeals before the Commissioner (Appeals). There is no reference in the said Section for filing the stay application before the Appellate Tribunal. - Decided against Revenue.
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