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TMI Blog2013 (12) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... as their understanding that once the Registration is taken by the Head Office and since the billing and accounting were done at the said Head Office, they had complied with the requirement of taking the Registration by the Head Office - Prima facie case in favour of assessee - Stay granted. - APPEAL NO.ST/A/70293/2013 - ORDER NO.S-331/KOL/13 - Dated:- 24-5-2013 - DR. I.P. LAL, J. For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to it. The Returns were also assessed by him and therefore, it is not correct to say that they had not obtained the Registration merely on the ground that their factory was located at Sanjib Sarani, Durgapur, falling under the jurisdiction of Durgapur-I Division. 2. Ld. AR for the Revenue reiterated the submissions made in the impugned Order passed by the Commissioner (Appeals). He invited my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d accounting were done at the said Head Office, they had complied with the requirement of taking the Registration by the Head Office. In view of these facts, I find that the Applicant have been able to make out a prima facie case for waiver of predeposit of the penalty. In these circumstances, the Stay Petition is allowed. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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