2014 (10) TMI 194

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..... S. Teli, Dy. Commissioner (AR) For the Respondent : Mr. B. Venugopal, Advocate ORDER Per : S.K. MOHANTY; The short question involved in the present case is as to whether the Revenue can file application before the Tribunal, seeking stay of operation of the order passed by the Commissioner (Appeals). 2. The facts of the case are that the appellant-Revenue has filed the stay applica....

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....conditions, as may be imposed, in order to safeguard the interest of Revenue. 4. Reading of Section 35F of the Act makes the position clear that the said statutory provision has the application to the person, against whom the duty demand has been confirmed or penalty imposed. In other words, in absence of any confirmation of duty demand or imposition of penalty in the adjudication order, there ....