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TMI Blog2018 (10) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed after taking into consideration, the submissions of the parties and finding that the issue is debatable directed the Petitioners to deposit 25 percent of the duty as a condition precedent to the stay of the order dated 30th January 2018. There is no reason to interfere with the impugned order dated 30th January 2018 passed by the Tribunal - petition dismissed. - Writ Petition No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant facts leading to this Petition is that by order dated 30th March 2017 that the Joint Commissioner of Sales Tax (Appeals) IV, Mumbai upheld the order dated 27th February 2016 passed by the Deputy Commissioner of Sales Tax relating to the period 2011-12. Both the above orders held product viz. 'aluminum composite panel' is classifiable under the residuary Schedule Entry E1 of the MVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar/identical product which was classified under Schedule Entry E1 of the MVAT Act. 4. The impugned order dated 30th January 2018 of the Tribunal after considering the aforesaid decisions. It took note of the fact that an Appeal from the order of this Court in Kevin Impex Pvt.Ltd. is pending before this Court in Appeal and the decision rendered in the Sharp Industries Limited (supra) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the Petitioners, submits that the Petitioner is in grave financial hardship and is unable to deposit the same. Thus, seeks liberty to apply/approach to Tribunal. Final hardship was not a contention urged before the Tribunal during hearing of the stay application leading to the impugned order dated 30th January 2018. Nor has the Petitioner demonstrated before us that its financial situat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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