Stay Application filed without any application of mind as to consequences that may arise, hence dismissed
FOR staying the operation of the order passed by Commissioner(A), Revenue has filed a Miscellaneous application.
After hearing both sides, the Bench observed that the application is without any merits as the first appellate authority had dismissed the appeal filed by the Revenue before him on the question of limitation.
The CESTAT added -
+ Assuming that we agree with staying the operation of impugned order, nothing would be beneficial to the Revenue, as the adjudicating authority has held in favour of the respondent.
Holding that the application has been filed by the Revenue without any application of mind as to the consequences that may arise, the same was dismissed.