2011 (2) TMI 1359

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..... In this application filed by the Commissioner (Appellant), the plea is that the operation of the Appellate Commissioner s order be stayed. Moving this application, the learned SDR submits that the order of the Commissioner (Appeals) is not correct, legal or proper for the reasons stated as grounds of the appeal filed by the Commissioner. It is submitted that the department has reasonable chances o .....

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..... d on the decision of a learned single Member in the case of CC, Nhava Sheva v. Indian Farmers Fertilizers Co-op. Ltd. - 2009 (237) E.L.T. 570 (Tri.-Mumbai). 2. The learned counsel for the respondent opposes the present application on the strength of the observations made in the impugned order. He also points out that an application has been filed by the respondent before the Assistant Commissio .....

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..... under Section 149 or under Section 154. Doubtlessly, the original authority will be in a dilemma, whether to consider the assessee s application under Section 149 or under Section 154! This state of affairs has resulted from the fact that the impugned order does not reflect clarity of view. The operation of such an order has to be stayed. Accordingly, we allow this application filed by the appella .....

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