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    <title>2000 (5) TMI 295 - CEGAT, NEW DELHI</title>
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    <description>A stay application seeking interim relief against a Commissioner (Appeals) order was rejected because it did not plead any reasons showing prejudice to the Revenue and was not supported by an affidavit. The Tribunal held that material facts relied on for stay must be set out in the application or accompanying affidavit, and that oral submissions at the hearing cannot cure the absence of pleaded facts. On that basis, the request for stay was refused and the appeal was listed for regular hearing.</description>
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      <title>2000 (5) TMI 295 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93584</link>
      <description>A stay application seeking interim relief against a Commissioner (Appeals) order was rejected because it did not plead any reasons showing prejudice to the Revenue and was not supported by an affidavit. The Tribunal held that material facts relied on for stay must be set out in the application or accompanying affidavit, and that oral submissions at the hearing cannot cure the absence of pleaded facts. On that basis, the request for stay was refused and the appeal was listed for regular hearing.</description>
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