2009 (12) TMI 607 - AT - Service Tax

Application for stay - Rule 28A of CEGAT (Procedure) Rules, 1982 - application filed by Revenue does not carry out the mandate of statute for which that calls for rejection in limine - Once the application is rejected on such account, there is no necessity to go through any other aspect till a fresh application is made rectifying the defects in the application - The stay application is rejected

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's stay application as it did not comply with Rule 28A of CEGAT (Procedure) Rules, 1982. The application lacked proper verification as required by the law, leading to its rejection without further consideration. The stay application was rejected.