2010 (11) TMI 425 - AT - Service Tax

Stay application - Stay application is a reproduction of appeal consisting of brief facts of the case and grounds of appeal - The only difference between the two is that in the stay application on top Brief facts of the case and STAY APPLICATION has been typed - There is no indication as to what is required to be stayed and what exactly the reasons for seeking of stay of the impugned order - Therefore stay application is devoid of any merit and shows total lack of application of mind on the part of Deputy Commissioner who has signed the stay application - The Revenue does not contain application in Form ST-5 at all and the stay application only in Form ST-7 has been filed and attached - Registry is directed to issue defect memo to the appellant to file ST-5 form also - Hence stay application has no merits and accordingly rejected.

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the revenue's stay application as it lacked merit and did not provide reasons for seeking a stay of the impugned order. The tribunal found the stay application to be a mere reproduction of the appeal without proper justification for the stay. The appeal filed did not contain the required application form, and a defect memo was directed to be issued for compliance.