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<h1>Appeals against Commissioner (Appeals) interim stay order deemed not maintainable, dismissed.</h1> The appeals filed against an interim stay order by the Commissioner (Appeals) under Section 35F were deemed not maintainable by the Tribunal and ... Maintainability of Appeal - Held that: - the provisions of the law does not permit an appeal to be filed against an interim order passed by Commissioner (Appeals). Since the order passed by the Commissioner (Appeals) is under the provisions of Section 35F, the appeals are not maintainable against such order - appeal dismissed being not maintainable. The two appeals before the Tribunal were found to be not maintainable as they were filed against an interim stay order passed by the Commissioner (Appeals) under Section 35F. The appeals were dismissed.