Decesion of Appellate Tribunal

[RAM SHARMA]

Dear Experts,What is the meaning of Stay application is allowed (Dictated and pronounced in open court) and what will be the next step of court in this regard. Please guide this legal term.Thanks

[YAGAY and SUN]

Dear Ram,

It means that stay on demand of Excise Duty/Service Tax has been stayed by the court/appellate tribunal, hence Department cannot put undue pressure on you to pay the duty/tax on the basis impugned order against which you had filed appeal before the jurisdictional court/appellate tribunal.

The certified copy of the stay order needs to be submitted to the jurisdictional commissionerate/AC/DC/Superintendent's office for their information.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[RAM SHARMA]

Thanks for your reply but i am confuse in meaning of term (Dictated and pronounced in open court)Thanks

[Mahir S]

A Judgment should always be pronounced in open court. If a judgment not pronounced in court does not operate as a judgment; it operates only as minutes and memoranda made by the judge who wrote it.

A judgement is the final decision of the court intimated to the parties and world at large, by a formal ‘pronouncement or ‘delivery’ in open court. It is a judicial act which must be performed in a judicial way.

AI Summary

Stay on tax demand prevents enforcement and requires a formally pronounced stay order in open court.
A granted stay on a tax or excise demand suspends departmental enforcement while an appeal is pending; the beneficiary should provide the certified stay order to the departmental office. An order "dictated and pronounced in open court" indicates a formal judicial pronouncement that renders the order operative, distinguishing it from non operative internal minutes or drafts.