2014 (3) TMI 131

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..... aid higher rate. Under the circumstances, the undisputed rate of duty, which was actually collected by the appellant from the customers, was 10.30%. Taking into account such figure, the principal liability of tax which cannot be disputed by the appellant comes to ₹ 19 lakh. Out of total tax demand of ₹ 72 lakh, this would leave a disputed figure of ₹ 53 lakh. We are of the opinio .....

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..... ct to which the remaining demands pending the appeal would be stayed. The Tribunal passed such an order on stay petition by the present appellant on October 01, 2013. The appellant preferred rectification application contending that in quantifying such amount of Rs.72 lakh, the Tribunal had committed an arithmetical error. Such application was dismissed by further order passed by the Tribunal on D .....

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..... by the appellant from the customers, was 10.30%. Taking into account such figure, the principal liability of tax which cannot be disputed by the appellant comes to Rs.19 lakh. Out of total tax demand of Rs.72 lakh, this would leave a disputed figure of Rs.53 lakh. We are of the opinion that by way of predeposit, the appellant should be made to deposit the entire undisputed amount, which in the pr .....

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