stay application before cestat, Service Tax

[govinda raju velugula]

what is procedure for filing stay application before CESTAT.  Is there any prescribed format for this.  Kindly provided for our reference.  thank you.

Posts / Replies

[Mangesh Lokre]

1. Prepare the 5 Sets of the Stay Application along with the Last Copy ( marked as annexure to the application) of the Stay Order.

2. Attach the DD of Rs 500/- In favour of " The Asst. Registrar, CESTAT..........( Bench Name )

and submit the application to the CESTAT.

It is a simple application and there is no such standard format. You may approach to your consultant for this.

 

[Mangesh Lokre]

May Please refer the following also.: The application needs to submit on the Legal Size Paper ( Not the Normal A4 Paper ).

 

Before the Hon'ble Customs Excise & Service Tax Appellate Tribunal

West Zonal Bench, Mumbai

Appeal No. xxxxxxxxxxxxxxxx

Stay Application No. C/Stay/XXXXXXXXXXXxx

Miscellaneous Application No. XXXXXXXXXXX

 

M/s XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXxx                                                                                                                                                                                                           Applicants

versus

 

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX,                                                                                                                                                                                                         Respondent

 

MISCELLANEOUS APPLICATION FOR EXTENSION OF STAY

The Applicants above-named, most respectfully sheweth: -

1.   That, this Hon'ble Tribunal was pleased to hear the Applicant's Application for Stay of Recovery and Waiver of Pre-deposit from XXXXXXXXXXXXXXXXXXXXXXX ("impugned order"), on XXXXXXXXXX;

2.   That, vide Stay Order No. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX, the Hon'ble Tribunal directed the Applicants to deposit an amount of XXXXXXXXXXXXXXX and dispensed with the pre-deposit of the balance duty of Rs. xXXXXXXXX/= and entire penalty of Rs. XXXXXXXXXXXXXXX as demanded in the Order in Original. Hereto annexed and marked as Annexure 'A' is the photocopy of the said Stay Order.

3.   The Applicants have deposited the said amount of Rs. XXXXXXXXXXXXX _________ and reported compliance of the same to the Hon'ble Tribunal.

4.   It is submitted that, the Applicants herein have complied with this Hon'ble Tribunal's Order on Stay and there has been no adverse change in the circumstances and the balance of convenience continues to lie in favor of the Applicants. This Hon'ble Tribunal has the inherent powers to grant an extension of the stay where there has been no adverse material change in the circumstances and the balance of convenience continues to lie in favor of the continuation of the stay of recovery, as held by the Larger Bench of this Hon'ble Tribunal in IPCL Vs. CCE [2004 (169) ELT 267 (LB)] and confirmed by the Hon'ble Supreme Court in Commissioner of Central Excise v/s Kumar Cotton Mills Pvt. Ltd. [2005 (180) ELT 434 (SC)].

 

Prayer

In these presents, the applicants above-named, most respectfully pray that the Hon'ble Tribunal may be pleased to grant an unconditional extension of the Waiver of Pre-deposit of penalty, as ordered by this Hon'ble Tribunal vide its Orders No. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

 

Place:   XXXXXXXX

Date:    XXXXXXXXXX                                                  Applicants or their Authorised Signatory

 

VERIFICATION

I, XXXXXXXXXXX, for the Applicants above named do hereby solemnly state that the above mentioned appeal is true to the best of my knowledge as derived from the records of the Company as being maintained in the normal and ordinary course of business.

Verified today, the ____ day of ___________ 20.

Applicants