2021 (9) TMI 722

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....Service Tax Appellate Tribunal, South Zonal Bench, Chennai (hereinafter referred to as 'the Tribunal'). 2.The Revenue has raised the following substantial questions of law for consideration. "(a) The order of the tribunal is perverse and contrary to the factual finding and of admitted facts by the adjudicating authority (b) Whether the tribunal erred in dismissing the stay application pending appeal on the erroneous assumption that granting prayer in Miscellaneous Application pending Appeal, would amount to allowing the appeal itself. (c) Whether the Tribunal was correct in not considering the "twin test" laid down by the Apex Court and this Hon'ble Court in catena of cases while disposing of the Miscellaneous Application....

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....d the appeal by order dated 14.11.2019 and set aside the order of confiscation and imposition of penalty. The Revenue being aggrieved by such order, preferred appeal before the Tribunal and since the appeal filed by the respondent was allowed by the first Appellate Authority, the first Appellate Authority order has been challenged by the appellant Revenue. In the stay petition, the Revenue contended that the first Appellate Authority has ignored the evidences, available on record which would clearly go to sustain the order of confiscation and the first Appellate Authority committed a serious error with regard to the legal issue relating to the burden of proof in respect of the seized gold bar under Section 123 of the Act and in spite of det....