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TMI Blog2020 (5) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... se - HELD THAT:- This Court is of the view that simply depositing 1/3rd of the mandatory deposit would not mean that the applicant was economically sound. Further the fact that the prima-facie case was not looked into by the Tribunal also can be seen from the order itself. The contention of learned counsel for the applicant in the Revision has force. The applicant in the Revision has made the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an Appeal before the Commercial Tax Tribunal under section 57 of the Act. Along with the Appeal, the applicant had moved an application for waiving the mandatory 1/3rd deposit. However, he subsequently, moved a Stay Application along with the deposit of 1/3rd of the demand. When the Stay Application thereafter was rejected on 12.2.2020, the instant Revision has been filed. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Andhra Pradesh and others; (2006) 13 SCC 347, Benara Valves Ltd. and others vs. Commissioner of Central Excise and another, (1985) 1 SCC 260, Assistant Collector vs. Dunlop India Ltd. Ors. etc. for considering interim relief? Learned counsel for the applicant submitted that the sole ground on the basis of which the Tribunal had rejected the Stay Application, it appeared, was that when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the fact that the prima-facie case was not looked into by the Tribunal also can be seen from the order itself. The contention of learned counsel for the applicant in the Revision has force. Thus, the order order dated 12.2.2020 is set-aside. The applicant in the Revision has made the deposit which was required to be made. The appeal shall now be disposed of within a period of three months fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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