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2017 (6) TMI 358

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..... he Applicant : Yatindra ORDER This revision is by the revenue challenging an order passed by the Tribunal dated 27.4.2017, whereby seized goods are directed to be released by the Tribunal upon deposit of cash security to the extent of 10% of the estimated value of goods quantified at ₹ 33,22,051/-. This order was challenged by the assessee before this Court in Revision No. 209 of 2017, which came to be disposed off on 15.5.2017, vide following orders:- This revision is directed against an order of the Tribunal dated 27.4.2017, requiring the assessee to deposit 10% of the estimated value of goods seized for release of goods. Learned counsel for the revisionist submits that assessee is a registered dealer and goods we .....

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..... puted amount in question, which shall be subject to the ultimate orders that are passed by the authorities, in accordance with law. Revision, accordingly, is disposed of. State has now filed this revision stating that they had no knowledge of the order of the Tribunal dated 27.4.2017. Attention of the Court has been invited to the order sheet, according to which the proceedings were transferred to the Tribunal at Agra and a copy of appeal was served upon departmental representative on 26.4.2017, and hearing too was concluded on the same date. It further appears from records that originally date for hearing was fixed for 27.4.2017, but it was preponed later, and heard on the date it was placed before the Tribunal itself. It is ther .....

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..... sion may be a legal impediment in giving relief in such remaining applications, it may recall such earlier decision and may thereafter proceed to hear and decide all the applications together. It is also pointed out that this Court has granted relief to the assessee for the reason that the assessee is a registered dealer, but now goods are sought to be released in favour of the transporter pursuant to subsequent orders passed. Matter requires consideration. Issue notice to opposite party. Let this matter be placed once again for hearing before the appropriate Court on 3rd July, 2017, along with records of Sales/Trade Tax Revision No. 209 of 2017. Till the next date of listing, the goods in question shall not be released exc .....

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