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2011 (3) TMI 641 - CESTAT, AHMEDABADApplication of stay - Since, the appellant had filed the present stay petition without filing any appeal against said order of the Assistant Commissioner - As per the provisions of Section 35B of Finance Act, 1994, the order passed by Assistant Commissioner is appealable before Commissioner (Appeals) and not before Tribunal - The reasons advanced by the learned advocate are that since the present impugned order stand passed by Assistant Commissioner in de-novo proceedings and they have already challenged the earlier order of Commissioner (Appeals) before Tribunal, the present stay petition should be considered as being a part of the earlier appeal before Tribunal - Do not find any merit in the above arguments - There is no scope for filing appeal or stay petition before Tribunal against the order of Assistant Commissioner which has been passed in de-novo proceedings and for limited purpose of quantification in terms of remand order of Commissioner (Appeals) - The stay petition is, accordingly, rejected.
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