9911796707
TMI Blog2016 (4) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... and manufacturing products such as military radars, electronic warfare systems, naval systems, avionics, defence communication equipment, solar products, electronic voting machings etc. and caters to the defence and non-defence organizations and other categories of work. The petitioner is a registered dealer under the Karnataka Value Added Tax Act, 2003 and is also registered under the Central Excise Act, 1944. The goods manufactured by the petitioner are classified under the relevant Chapter Headings of the Central Excise Tariff Act, 1985. On the manufacture and clearance of various defence products, the petitioner is eligible for exemption from payment of excise duty under relevant exemption notifications. The State of Karnataka in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x at 14.5% apart from assigning reasons for rejecting the classification of the said products. The petitioner had appeared before the third respondent and filed objections and filed written submissions in support of the classification adopted. It is contended that the third respondent without considering the submissions of the petitioner passed re-assessment orders dated 25.2.2016 demanding differential tax amounting to Rs. 38,35,71,281/- on the inter-state sale of EVMs and other products and passed separate re-assessment orders of even date under Section 39(1) of the KVAT Act demanding tax amounting to Rs. 11,70 Crore, which was subsequently reduced to Rs. 4,63 Crore. The third respondent has also issued consequential demand notice to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the present demand is concerned, the appeal before the Appellate Authority would not be entertained unless there is a pre-deposit. As there is no discretion offered to the Appellate Authority to waive pre-deposit, no such order would be granted unless the petitioner deposits the amounts. Hence, the present petition. 3. The learned Additional Advocate General, on the other hand, would submit that if the petitioner seeks to rely on the decision of the Supreme Court to seek such waiver, it would be appropriate for the petitioner to raise such a plea before the Appellate Authority. The present petition is misconceived. In any event, pre-deposit is required as a safeguard to the legislature to ensure the payment as regards the disputed claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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