9911796707
TMI Blog2013 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Delhi, the appellant has submitted that they have deposited the entire amount of the tax demanded as is recorded in the Order dated 1st February, 1989, while they have now sought stay against the said recovery. In view of the above discussed contradictions and incomplete disclosures relating to the payment of duty, the stay application filed by the appellant is also liable to be dismissed without further discussion. As the appellate authority has observed that on one hand they make a submission before Delhi high Court claiming for refund of deposit made towards demand and on the other hand they have filed stay petition for dispensing with the pre deposit. Learned advocate further submits that if an opportunity would have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above view of the learned Commissioner (Appeals) as same is settled position by various pronouncements of various Courts. One such reference can be taken from decision of Hon ble Supreme Court in the case of Singh Alloys and of decision of Delhi High Court in the case of Raja Mechanical Works. 4. However, the facts in the present case are different. The order in original passed by the Assistant Commissioner was put to challenge before Hon ble Delhi High Court by way of filing a writ petition in the year 1987. The said writ petition during the intervening period was pending before the Hon ble High Court and was ultimately disposed of in 2011 giving opportunity to the appellant to file an appeal before appropriate Tribunal. The said appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant were directed to pay the same. I find that on one hand they have sought stay against recovery of the impugned demand while on the other hand in the proforma filled up by them for filing the appeal, the said amount has been claimed as refund without disclosing the appropriate payment particulars of the same. Thus, there appear contradictions in the above discussed facts on record. Moreover, I find that before the Hon'ble High Court of Delhi, the appellant has submitted that they have deposited the entire amount of the tax demanded as is recorded in the Order dated 1st February, 1989, while they have now sought stay against the said recovery. In view of the above discussed contradictions and incomplete disclosures relating to the paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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