https://www.taxtmi.com/caselaws?id=206768 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. en-us Tue, 29 Mar 2011 00:00:00 +0530 Thu, 01 Sep 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206768 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. Case-Laws Service Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206768