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Section 35F of CEA,1944 – Implications w.e.f 06.08.2014

Anand Mishra, Advocate The newly enacted 35F of CEA,1944 w.e.f 06.08.2014 results into  new era in appeals . Query 1(a) Whether an assessee is supposed to file a stay application alongwith an appeal before CESTAT ? Answer: No, it is not required to be filed before appellate authorities. Further,in budget speech Honourable Finance Minister had stated that…