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TMI Blog2009 (6) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... half-year ending 30.9.05. – Held that - The rules are not tyrants but aid to grant substantial relief required by them. What that is not required to be realized cannot be done – benefit of adjustment under rule 6(4A) allowed. - ST/493/2007 - ST/218/2009(PB) - Dated:- 19-6-2009 - Mr. D.N. Panda, Judicial Member and Mr. Rakesh Kumar, Technical Member Shri. G.C. Babbar, Advocate, for the Appellant. Shri Vijay Kumar, SDR, for the Respondent. [Order per D.N. Panda, Judicial Member]. - Ld. Counsel Shri. G.C. Babbar, submits that this appellant is a Public Sector undertaking providing telephone services. It is quite practical that bills of certain months are not realized in every month for the service provided. Service is also prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, that rule came into force from 16.6.05. Ld. Counsel, therefore, prays that if the provisional assessment is finalised, what that is payable or refundable, can be ascertained. Accordingly, appropriate direction may be given to the adjudicating authority to first finalise the provisional assessment and pass a proper order. He further prays that there is nothing defaults on the part of the appellant to comply with the law. Therefore, neither interest nor penalty is leviable. 4. Ld. DR also fully agrees that there is a letter at page No.24 of the appeal folder showing provisional assessment was going on. Also he agrees that this provisional assessment aspect has been examined by the Tribunal, when the stay order was passed. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no difficulty to remove the bottle neck and obstacles of the procedure when the appellant is entitled to the substantial relief and that too as a public sector. The rules are not tyrants but aid to grant substantial relief required by them. What that is not required to be realised cannot be done. If the appellant- public sector is entitled to be adjustment by rule 6 (4A) even though incorporate in statute book w.e.f. 16.6.05 the language of the rule does not suggest that the same should be read in a pedantic manner while the appellant is entitled to substantial relief, therefore, it is necessary to conclude the assessment and arrive at a rational decision for appropriate application of the law. It may be stated that the appellant having p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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