2012 (11) TMI 734

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..... ce the petitioner is not liable to pay any amount as per the order at Annexure-F, the direction of the Appellate Tribunal to deposit the amount in a sum of Rs. 2.5 crores towards pre-deposit is unreasonable -respondent is directed not to recover the balance of the disputed tax - 41315 of 2011 (T-TAR) - - - Dated:- 14-12-2011 - S. Abdul Nazeer, J. REPRESENTED BY : S/Shri S.S. Nagananda, Seni .....

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..... d 28-9-2011 directing the petitioner to deposit a sum of ₹ 2.5 crores within 10 weeks and report compliance on 14-12-2011. Subject to the deposit of the amount as above, the Appellate Tribunal waived the pre-deposit of balance of dues as per the order at Annexure-F. The petitioner has called in question the validity of the said order in this writ petition. 2. Sri S.S. Nagananda, learned Se .....

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..... cord. 5. In the course of the order, the Appellate Tribunal has recorded the findings as under : In respect of Appeal No. C/216/2010, prima facie we accept the submission that the applicant is an assessee who is processing the imported materials and supplying the processed materials and, therefore, it will be a fit case for waiver of the pre-deposit. 6. Having recorded the said finding, th .....

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