2017 (11) TMI 557

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..... atedly held that prima facie consideration of merits of the case made out by the appellant is required to be made while deciding such application. It is true that the Appellate Tribunal is not expected to write elaborate Judgment for coming to the conclusion whether prima facie case exists or not. In the facts of the case, the order does not reflect the application of mind by the Appellate Tribuna .....

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..... and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short `the Appellate Tribunal'). By the order dated 25th June 2015 which is impugned before the Appellate Tribunal, the Commissioner of Customs in the Appeal preferred by the respondent interfered with the order dated 25th March 2015 passed by the Assistant Commissioner of Customs. The Assistant Commissioner of Customs had dire .....

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..... de by them with the Customs department. On a specific query from the Bench as to why the department seeks stay of the operation of the impugned order, learned departmental representative submits that the department needs to pay interest. In our view, the application filed by the Revenue for staying the operation of the impugned order is without any merits inasmuch, it has not gone into any of the .....

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..... application has no merit. 5 We have considered the submissions. It is true that while deciding the application for stay and/or for waiver, the Appellate Tribunal is not expected to write detailed Judgment. This Court has repeatedly held that prima facie consideration of merits of the case made out by the appellant is required to be made while deciding such application. It is true that the Appe .....

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..... shall hear and decide the application afresh in the light of the observations made in this order; (III) We are sure that the Appellate Tribunal will give necessary priority to the hearing of the application afresh; (IV) All contentions on merits are kept open; (V) The appeal is partly allowed on above terms with no order as to costs. (VI) Pending Notice of Motion does not .....

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