9911796707
TMI Blog2007 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... sed with regard to the correctness of the amount of wrong ITC claim availed by the petitioner. However, keeping in view the various aspects and in the interest of justice, we deem it just and appropriate to exercise discretion by directing the respondent-Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala to accept the pre-deposit amount of Rs. one crore. The aforementione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication moved by the petitioner for rectification of the order dated August 30, 2006 (annexure P24). Still further a prayer for quashing order dated September 7, 2007 (annexure P37) passed by the Tribunal has also been made. Further challenge has also been made to various other orders. The petitioner was subjected to assessment and vide assessment order dated August 30, 2006 (annexure P24) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal was dismissed on March 13, 2007 (annexure P36) as the petitioner has failed to deposit 25 per cent of the amount. The aforementioned order was challenged before the Tribunal. The Tribunal vide its order dated September 7, 2007 dismissed the appeal and upheld the order dated March 13, 2007. We have heard the learned counsel for the parties at considerable length. At this stage it is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing expressed with regard to the correctness of the amount of wrong ITC claim availed by the petitioner. However, keeping in view the various aspects and in the interest of justice, we deem it just and appropriate to exercise discretion by directing the respondent-Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala to accept the pre-deposit amount of Rs. one crore. The af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (annexure P 36) passed by respondent No. 3 and further order dated September 7, 2007 passed by the Tribunal would stand quashed. The appeal filed by the petitioner shall then be heard on merits in accordance with law. However, it is made clear that if the amount is not deposited on or before January 7, 2008 then those orders would continue to operate and the writ petition shall be deemed to be di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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