Applications for stay should not be disposed of in a routine manner unmindful of the consequences

The appellant/ assessee availed the benefit under the Works Contracts Composition Scheme in respect of contracts entered into prior to 1-6-2007.  The respondent/department issued show cause notice proposing service tax, interest and penalty on the ground that the petitioner was not eligible to avail the benefit under the Composition Scheme. Being aggrieved, the petitioner went in appeal under Section 35B of the Central Excise Act, 1944 (the Act). The petitioner also moved an interlocutory application seeking waiver of pre- deposit and stay of recovery of service tax and penalty. By the impugn...