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2024 (10) TMI 1009

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..... HAT:- The interest of the petitioner and the revenue can be balanced, subject to the petitioner depositing 10% of the disputed tax from its Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall file a composite reply with the respondent with in a period of 30 days from the date of receipt of a copy of this order together with the .....

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..... e petitioner did not file appeal before the Appellate Commissioner in time. 5. It is submitted that the petitioner came to know about the impugned order after the recovery proceedings were initiated. 6. The learned counsel for the petitioner submits that the petitioner is aged about 78 years and he is under treatment from 15.03.2024 for frequent loss of conscious, memory with giddiness, breathless .....

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..... ssioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 9. I am of the view that the interest of the petitioner and the revenue can be balanced, subject to the petitioner depositing 10% of the disputed tax from its Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this orde .....

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