Statutory appellate forum governs maintainability of stay petitions against de novo penalty orders under the Finance Act.

An order passed by an Assistant Commissioner in de novo proceedings, quantifying penalties in reasoned adjudicatory form, remained appealable to the Commissioner (Appeals) under Section 35B of the Finance Act, 1994. The Tribunal could not entertain a stay petition directly against that order because the statutory appellate forum had not been bypassed. Pendency of an earlier appeal against the Commissioner (Appeals)' order did not confer jurisdiction on the Tribunal over the later de novo order. The stay petition was therefore not maintainable before the Tribunal and was rejected.

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Issues: Whether the Tribunal could entertain a stay petition against an order passed by the Assistant Commissioner in de novo proceedings quantifying penalties, when the statutory appeal lay before the Commissioner (Appeals).

Analysis: The order passed by the Assistant Commissioner was a reasoned adjudication in appealable form and its preamble indicated the appellate forum. The Tribunal held that, under Section 35B of the Finance Act, 1994, such an order was appealable before the Commissioner (Appeals) and not directly before the Tribunal. The pendency of an earlier appeal against the Commissioner (Appeals)' order did not create jurisdiction for filing a stay petition before the Tribunal against the subsequent order passed in de novo proceedings.

Conclusion: The stay petition was not maintainable before the Tribunal and was rejected.

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