By TIOL News Service

MUMBAI, SEPT 01, 2014: STRANGE caption…one may say, but not quite so!

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A SCN was issued to the applicant for demand of duty along with interest and imposition of penalty.

The proceedings were dropped by the adjudicating authority and in appeal by the revenue the Commissioner (Appeals) set aside the same. Incidentally, in that order, neither did he ask the lower authorities to determine the correct demand of duty nor did he quantify the demand of duty.

Now, the applicant is before the CESTAT and seeks a stay of operation of the said order.

Incidentally, it seems that the Revenue had also filed an appeal against the said order for determination of correct demand of duty, interest and levy of penalty against the applicant.

The Bench in a terse order held -

"5. Considering the fact that the net result of the order is not known, therefore, it would be in the interest of justice to stay the operation of the said order. Accordingly, we stay the operation of the said order during the pendency of the appeal."

The Registry was also directed to tag the appeal with that filed by the Revenue for final disposal.

In passing: Hopefully the Commissioner (A) has,after passing the order, not missed out on the first All India Workshop of Commissioner (Appeals) on"Appellate Procedures and Practices" hosted by NACEN, Mumbai in the month of March, 2014. For more, see DDT 2338.

(See 2014-TIOL-1651-CESTAT-MUM)