9911796707
TMI Blog2022 (11) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... on against the appellant. That apart, we also note that the appellant had deposited 10% of the disputed tax while filing an appeal before the first appellate authority and had the Tribunal been constituted and the appellant had filed an appeal before the Tribunal, it would have deposited further 20% of the disputed tax. The dispute being one of classification of goods manufactured and marketed by the appellant, an adjudication is required to be done for which unless the respondents file their affidavit, the Court will not be in a position to give a binding decision - this Court is of the view that the writ petition should be heard and decided on merits rather being rejected on the ground of delay and laches. However, to be entitled to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be constituted in the State of West Bengal. The appellant, therefore, would contend that the limitation would start to run only after a notification is issued constituting the Tribunal. 3. We are not persuaded to accept the said submission. However, we are also not able to convince ourselves with regard to the conclusion arrived at by the learned Single Bench in dismissing the writ petition solely on the ground of delay of 3 and years. We are convinced to say so that the dispute is a classification dispute as to whether the product manufactured and marketed by the appellant is a carbonated beverage with fruit juice or a carbonated beverage. 4. The issue being a recurrent issue and the Tribunal being the last fact finding author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing rejected on the ground of delay and laches. However, to be entitled to such benefit, the appellant is put on certain conditions. 8. In the result, the appeal is allowed and the writ petition is restored to the file of this Court with a direction to the appellant to pay 20% of the balance disputed tax within a period of six weeks from the date of receipt of the server copy of this judgment and order and also furnish a bond to the satisfaction of the appropriate authority for the balance amount of the disputed tax. 9. If the above two conditions are complied with, the appellant will be entitled to be heard in the writ petition for which an affidavit-in-opposition is directed to be filed by the appropriate respondent within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
