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TMI Blog2015 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... fy it - if the initial exercise undertaken by the Tribunal was not faulty, then, its refusal to review the interim order cannot be termed as arbitrary – the jurisdiction is equally discretionary and equitable – Decided against petitioner. - Writ Petition (L) No.3213 of 2014 - - - Dated:- 16-12-2014 - S. C. Dharmadhikari And A. A. Sayed,JJ. For the Appellant : Mr Deepak Bapat For the Respondent : Mr B B Sharma, AGP ORDER P. C. By this Writ Petition under Article 226 of the Constitution of India and moved urgently, the Petitioner is seeking to quash and set aside an order dated 14th July, 2014 passed in Appeal No. 355 of 2014 and another order passed in Rectification Application No. 63 of 2014 in the same Appeal. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the import has been made by the Mumbai office. He passed an order of assessment on 28th June, 2013 i.e. under the Central Sales Tax Act, 1956 (CST) by holding that the direct dispatch of the goods from Nhava Sheva port to Silvasa was a stock transfer, within the meaning of section 6A of the CST and made by the Petitioner's Mumbai office. In the absence of declaration in Form 'F' being produced, he treated the said transaction as deemed sale and levied taxes thereon at ₹ 50,96,660/-. In addition, interest and penalty was levied making the total sum of ₹ 1,34,42,440/-. 3. This order was impugned by the Petitioner by filing a First Appeal and before the Deputy Commissioner of Sales Tax, Appeals-VI, Mumbai on 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question which is going to the root of the case would definitely require the first Appellate Authority to apply its mind fully to the facts and equally the provisions of law. If that course is decided to be adopted at a final hearing of the Appeal, we can hardly fault the first Appellate Authority. While passing the order on the stay application, the appellate authority adverted to all the contentions raised by the Petitioner and found that the Petitioner must satisfy the authority by not only producing cogent and satisfactory material but equally by his oral argument that there was compliance with the provisions of law and the burden on the Assessee/Petitioner has been discharged in terms thereof. Therefore, while adverting to the rival c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... desired by the Petitioner. That jurisdiction is equally discretionary and equitable. 8. The course adopted in Central Excise Appeal (L) No. 102 of 2011 cannot be applied in all cases and to all facts and circumstances. There, this Court was of the opinion that the order of the Customs, Excise and Service Tax Appellate Tribunal on an application for waiver of pre-deposit of duty together with interest and penalty raised only one point. Therefore, the Appeal challenging such an order was entertained by this Court and particularly when it raised a substantial question of law. In dismissing that Appeal finally, this Court adverted to similar stay orders and passed by the Tribunal. In such circumstances, it was only a dismissal of an Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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