TIOL-DDT 2223 · Monday, 4 November 2013 · story 5 of 5

Stay order of CESTAT - Appeal or Writ?

YOU are aggrieved by a Stay order of the Tribunal - suppose the Tribunal asked you to pre-deposit the duty and interest (as it has done in many cases recently). Now what is your remedy, especially if you have no money to deposit?

Can you appeal to the High Court? Is the Tribunal's Order appealable? Remember you can appeal to the High Court against a CESTAT order only on a question of Law. What Question of Law can you frame against an interim order requiring pre-deposit?

Can you approach the High Court on a writ petition? Is a writ maintainable if there is an alternate remedy? If appeal is possible, will writ be admitted?

I will be grateful to have your views latest by tonight.