TaxTMI 
TaxTMI 
2015 (12) TMI 1198
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....r (J) For the Appellant : Shri. Ashok Kumar Singh, Adv For the Respondent : Shri. A.K. Singh, Addl. Commissioner ( A.R. ) ORDER Per Ramesh Nair This Misc. Application is filed for staying operation of the Impugned Order. 2. Shri. Shri. Ashok Kumar Singh, Ld. Counsel for the appellant made detailed submission on merit of the case along with various judgments. 3. Shri. A.K. Sing....
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....on of CHA licence is not like a case of demand of duty. In case of demand of duty, if the stay is granted, only effect will be that the recovery stand stayed till the disposal of final appeal but that does not mean, demand confirmed in the order appealed against is set aside. However in the case of revocation of licence, if the stay is granted, it is as good as undoing order which is appealed agai....
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....re end of justice. It provides that the Tribunal can only pass miscellaneous order in respect of all the order which have already been passed or to prevent abuse of its process to secure the ends of justice. In case of revocation of CHA Licence of CHA, passing stay order does not fall within the four corners of Rule 41. Therefore it is beyond the jurisdiction of the Tribunal to pass stay order in ....