TMI Blog2017 (11) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal. However, from the impugned order, we find that the Appellate Tribunal has recorded a final finding on merits of the appeal by holding that the appeal was devoid of any merit. In fact, the Appellate Tribunal proceeded to dismiss the appeal and, consequently, the stay application was dismissed. The approach of the Appellate Tribunal is completely erroneous. What was heard before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner Maharashtra State Road Transport Corporation making a demand for service tax. The demand was confirmed by the Additional Commissioner. Being aggrieved by the order of confirmation of demand, a statutory appeal was preferred by the petitioner before the Commissioner of Appeals. The said appeal was dismissed on the ground that the same was time barred. 3. Thereafter, an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The learned counsel appearing for the petitioner submits that while deciding the application for stay, at the highest, the Appellate Tribunal could have gone into prima facie case made out in the appeal preferred by the petitioner, but the appeal could not have been finally decided on merits. He pointed out averments in the petition that the appeals preferred by Ratnagiri and Sindhudurg Div ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment and order shows that what was heard by the Appellate Tribunal was an application for stay made by the petitioner in the pending appeal. While deciding the application for stay, the Appellate Tribunal always could have gone into the question whether prima facie there is any merit in the appeal. However, from the impugned order, we find that the Appellate Tribunal has recorded a final finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and set aside and the said appeal bearing No.ST/86362/13Mum and application made therein are restored to the file of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai; (ii) Considering the fact that the appeal is of year 2013, the Appellate Tribunal will give necessary priority to the hearing of the stay application and the same shall be decided as expeditiou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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