Home Acts & Rules Customs Rules Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Rule 28A - Procedure for filing and disposal of stay petitions - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982Extract RULE [28A]. Procedure for filing and disposal of stay petitions. - (1) (a) 1 [Every application preferred under the provisions of the Acts for stay of the operation of impugned orders dealing with refund, under CHA Licensing Regulation, Warehousing, etc shall be presented in triplicate by the appellant in person or by his duly authorized agent, or sent by registered post to the Registrar or any other officer authorized to receive memoranda of appeals as the case may be, at the Headquarters of the Bench having jurisdiction to hear the appeal in respect of which the application for stay arises:] (b) One copy each of such application shall be served on the authorised representative of the 2 [Principal Commissioner or Commissioner as the case may be] or, as the case may be, the Administrator simultaneously by the applicant. (2) Every application for stay shall be neatly typed on one side of the paper and shall be in English and the provisions of rule 5 shall apply to such applications. (3) An application for stay shall set forth concisely the following : (a) the facts regarding the demand of duty or penalty, the deposit whereof is sought to be stayed; (b) the exact amount of duty or penalty and the amount undisputed therefrom and the amount outstanding; (c) the date of filing of the appeal before the Tribunal and its number, if known; (d) whether the application for stay was made before any authority under the relevant Act or any civil court and, if so, the result thereof (copies of the correspondence, if any, with such authorities to be attached); (e) reasons in brief for seeking stay; (f) whether the applicant is prepared to offer security and, if so, in what form; and (g) prayers to be mentioned clearly and concisely (state the exact amount sought to be stayed). [(4) The contents of the appeal/application/cross-objection shall be supported by a verification regarding their correctness by the appellant or respondent or the principal officer authorised to sign appeal/cross-objection. The Bench may, however, in a particular case direct filing of an affidavit by the appellant/respondent or any other person, if so considered necessary or desirable in the circumstances of a given case.] 3 [ (5) Every application for stay shall be accompanied by three copies of the relevant orders of the authorities of the department concerned, including the appellate orders, if any, against which the appeal is filed to the Tribunal by the Appellant and other documents, if any. The soft copies of the stay application, the relevant orders and the documents, shall also be stored in two pen drives and filed along with such application. ] (6) Any application which does not conform to the above requirements is liable to be summarily rejected. [(7) Subject to any general or special orders of the President in this behalf, an application for stay shall be decided by the Bench having jurisdiction to hear the appeal to which the application relates.] -------------- Notes:- 1. Substituted vide Not. 01/2014 - Dated 7-11-2014, before it was read as, Every application preferred under the provisions of the Acts for stay of the requirement of making deposit of any duty demanded or penalty levied shall be presented in triplicate by the appellant in person or by his duly authorised agent, or sent by registered post to the Registrar or any other officer authorised to receive memoranda of appeals, as the case may be, at the Headquarters of the Bench having jurisdiction to hear the appeal in respect of which the application for stay arises : 2. Substituted vide Not. 56/2014 - Dated 6-8-2014 3. Substituted vide Notification No. 1 of 2020 dated 11-05-2020 before it was read as (5) Every application for stay shall be accompanied by three copies of the relevant orders of the authorities of the department concerned, including the appellate orders, if any, against which the appeal is filed to the Tribunal by the appellant and other documents, if any : [Provided that it shall not be necessary for the applicant to file copies of the documents which have already been filed with the related appeal.]
|