TMI Blog2011 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the present appeal inasmuch as the same stand filed before Tribunal against the order of Assistant Commissioner, whereas the same should have been challenged before Commissioner (Appeals). 2. Learned advocate appearing the appellant submits that the present order stand passed by the Assistant Commissioner in de-novo proceedings, when the matter was earlier remanded by Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty amount. The said order-in-original No.SD-01/ 16/AC/GUJ.UNI/09-10, dt.2.2.10 is a well reasoned order and stands issued in an appealable form. The preamble of said order clearly indicates that the appeal has to be filed before Commissioner (Appeals). We note that the appellant had filed the present stay petition without filing any appeal against said order of the Assistant Commissioner. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals). As already noted, the said order of Assistant Commissioner being a detailed and well-reasoned order and having been passed in appealable form, with the preamble directing the appellant to file an appeal there-against before Commissioner (Appeals), we find no reason to entertain the appellant's prayer. 4. The stay petition is, accordingly, rejected in above terms. (Dictated Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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