2014 (10) TMI 194

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..... st that an application can be filed, especially by the Revenue department, seeking stay of operation of the impugned order till disposal of appeal by the appellate authorities. Filing of such application has no legal sanctity because, neither any duty demand has been confirmed nor any penalty imposed in the adjudication order against the Revenue department. Hence, in my considered opinion, in abse .....

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..... pplication before the Tribunal, seeking stay of operation of the order passed by the Commissioner (Appeals). 2. The facts of the case are that the appellant-Revenue has filed the stay application under Section 35 of the Central Excise Act, 1944, seeking stay of operation of the impugned order dated 10.03.2014 passed by the Commissioner (Appeals), Tirupati, wherein the appeal was allowed in favo .....

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..... rson, against whom the duty demand has been confirmed or penalty imposed. In other words, in absence of any confirmation of duty demand or imposition of penalty in the adjudication order, there is no scope for filing any application under Section 35F of the Act before the appellate authorities. 5. In the entire Chapter VIA in the Act, there is no provision exist that an application can be filed .....

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