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2015 (3) TMI 390 - BOMBAY HIGH COURTWaiver of pre-deposit - Hawala dealer or genuine businessman - Dealer declared as such by referring to a list which has been published on the website of the department listing certain dealers and some transactions - Order of pre deposit - Mismatch of documents - Lack of opportunity - Held that:- If the proof has been produced and not looked into or the documents are rejected without any application of mind, then the Tribunal will definitely look into this grievance of the petitioner. We have no doubt in our mind that merely because the basic tax is secured by deposit, the petitioner will not get adequate and reasonable opportunity to prove its case. - It is the Tribunal's prima facie finding and which will definitely not bind it when it hears the appeal on merits. All that we hold is that if the prima facie finding is that there was a mismatch in the documents then prima facie they have been looked into and that prima facie conclusion reached is not to the satisfaction of the petitioner, will not enable it to claim total dispensation of the condition of pre deposit of the tax liability and to claim an unconditional stay of recovery pending appeal. The appeal is the second appeal now. The appeal against conditional order right upto the Tribunal and now a writ petition in this Court is only prolonging the compliance with the condition. We have no doubt in our mind that if the First Appellate Authority is furnished proof of compliance with the above condition, it will decide the appeal uninfluenced by any prima facie conclusions and tentative findings. - This will be done on the basis of pre deposit - Decided conditionally in favour of assessee.
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