COMMISSIONER OF SERVICE TAX Vs. SHREE GANESH AUTOMOBILES

JUDGEMENT

(1.) REVENUE has filed this stay application on the ground that vide impugned order learned Commissioner (Appeals) has set -aside the penalty imposed under Section 76 of Finance Act, 1994 and reduced the penalty amount imposed under Section 78 of Finance Act, 1994 to the minimum mandatory penalty imposable.

(2.) ON going through the records, I find that stay application is a reproduction of appeal consisting of brief facts of the case and grounds of appeal. The only difference between the two is that, in the stay application on top 'Brief facts of the case' and "STAY APPLICATION" has been typed. There is no indication as to what is required to be stayed and what exactly the reasons for seeking of stay of the impugned order. Therefore, stay application is devoid of any merit and also shows total lack of application of mind on the part of Deputy Commissioner who has signed the stay application.

(3.) IN view of the fact that the stay application does not even indicate as to why the stay is required, stay application has no merits and accordingly, rejected.