TMI Blog2015 (4) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... sider any application for stay regarding the demand as the amount demanded had already been deposited. However, the CESTAT, by the impugned order dated 15.02.2013, disposed of the appeal itself. The CESTAT could not have disposed of the appeal without the consent of the appellant. - The appeal restored to the file of the Tribunal, who shall decide the matter afresh . - CEA No. 55/2014 - - - Dated:- 10-4-2015 - S. J. Vazifdar, ACJ And G. S. Sandhawalia,JJ. For the Appellants : Mr Naveen Mullick, Adv. for Mr Parth Mullick Adv. For the Respondent : Mr D. D Sharma, Adv. for No. 2 ORDER S. J. Vazifdar, A.C.J. (Oral) This is an appeal against the orders of the CESTAT dated 15.02.2013 and an order dated 21.02.2014. The fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount as assessed. Being aggrieved by the order of the Assessing Authority and the First Appellate Court, the appellant filed the appeal before the Tribunal. The appellant contended that in view of its having deposited the entire demand, it was entitled to a stay. The matter appeared on the Board on the first day itself for considering the application for stay regarding penalty. It was not necessary to consider any application for stay regarding the demand as the amount demanded had already been deposited. However, the CESTAT, by the impugned order dated 15.02.2013, disposed of the appeal itself. The CESTAT could not have disposed of the appeal without the consent of the appellant. The order, however, suggests that the counsel had consented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. The impugned orders are set aside. The appeal is restored to the file of the Tribunal, who shall decide the matter afresh. It is, however, clarified that only the question of law may be argued by the appellant and no further material shall be produced by the appellant. It is further clarified that as the entire order has been set aside, it would be open to the respondents to insist upon the penalty as well. In other words, the issue even regarding penalty is kept open. The application for stay be also decided afresh as it had not been decided in view of the main appeal itself having been disposed of. It is, however, open to the Tribunal to either decide the application for stay first or to dispose of the appeal as well. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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