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<h1>Tribunal dismisses stay application as frivolous for not being filed against relevant order. Appeal not maintainable.</h1> The Tribunal rejected the stay application for not being filed against the relevant order and deemed it frivolous. The appeal against an interim stay ... Stay/Dispensation of pre-deposit The Tribunal rejected the stay application as it was not filed against the relevant order and deemed it frivolous. The Tribunal clarified that the appeal must be filed before considering a stay application. The application was rejected, and the assessee was advised to file a proper appeal if aggrieved by the stay order. The appeal against an interim stay order passed by the Collector (Appeals) was deemed not maintainable.