How to stay application before Tribunal for waiver of pre-deposit

[shyamal roychowdhury]

Is the waiver of Pre deposit of imposed penalty before filling appeal in tribulal is to be made in white paper or there is any form ? While filling the appeal in tribunal , is the waiver of predeposit to b re-fileid with appeal form in tribunal . Shall be obilized if any friend answear me this .

[Surender Gupta]

If you wish that your appeal may be entertained by the tribunal (CESTAT) without deposit of tax / duties / interest / penalties, you need to submit an application for stay alonwith the main appeal. Stay application shall be filed in plain paper. There is no specific format for the same.

[Surender Gupta]

In addition, in the stay application, you have to submit the grounds on which you seek to waiver of pre-deposit from the CESTAT, like financial hardship etc.

AI Summary

Waiver of pre-deposit: file a stay application with the appeal on plain paper stating grounds like financial hardship.
Waiver of pre-deposit must be sought by filing a stay application with the main appeal; the stay application may be filed on plain paper as there is no prescribed format, and must state the grounds for seeking the pre-deposit waiver, such as financial hardship.