9911796707
TMI Blog2009 (8) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... s detained. At the rate of 25 per cent the amount of tax, penalty, etc., would be less than ₹ 40,000 whereas the jewellery worth ₹ 2,98,850 is lying in custody. The valuable goods stand already detained. If in such a situation, the petitioner-firm is insisted upon to make pre-deposit of 25 per cent of the amount of tax assessed before filing of the appeal it would mean burdening it with another liability. The gold jewellery being worth more than four times the requirement of the provision is deemed to be complied with. In the facts and circumstances of the case, we allow the writ petitions and direct the respondents that the condition of pre-deposit of 25 per cent of the total tax assessed shall not be insisted upon in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side the order dated December 10, 2008 passed by Assistant Excise and Taxation Commissioner, Information Collection Centre, respondent No. 2, has been made. Brief facts of the case are that the petitioner-company has its registered office at Delhi and used to sell the goods at various places but prior to that the customers of the petitioner-firm used to see the sample as it is common in all trade. On November 27, 2008 the manager/officials of the petitionerfirm were carrying the goods (samples of artificial jewellery) from Amritsar to Delhi. The car was stopped and goods were shown to the Revenue officials but they, along with police officials, threatened and made demand of Rs. 50,000 and stated that otherwise they were to detain the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to the act of the respondents as the goods of the value of Rs. 2,98,850 are lying in the custody of the respondents. It is urged that as the entire goods are lying in the custody of the Department, they are entitled for exemption and the petitioner-firm should not be burdened with another liability. Learned counsel has thus submitted that the penalty order dated December 10, 2008 is not sustainable in the eyes of law. It would be necessary to read section 62(5) of the Act which reads thus: 62. (5) No appeal shall be entertained, unless such appeal is accompanied by satisfactory proof of the prior minimum payment of twenty-five per cent of the total amount of tax, penalty and interest, if any. The learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying in custody. The valuable goods stand already detained. If in such a situation, the petitioner-firm is insisted upon to make pre-deposit of 25 per cent of the amount of tax assessed before filing of the appeal it would mean burdening it with another liability. The gold jewellery being worth more than four times the requirement of the provision is deemed to be complied with. In the facts and circumstances of the case, we allow the writ petitions and direct the respondents that the condition of pre-deposit of 25 per cent of the total tax assessed shall not be insisted upon in the case of the petitioner-firm. The appeal filed by the petitioner-firm shall be entertained by the appellate authority without any pre-deposit of 25 per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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