TMI Blog2006 (4) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... against an order dated 31st March, 2006 passed by the Trade Tax Tribunal, whereby the waiver/stay application filed by the petitioner-assessee, has been disposed of with a direction to deposit the amount of entry tax as demanded under the Assessment order after excluding the amount already deposited at the appellate stage. 4. According to the petitioner-assessee the total amount now payable under order of the Tribunal, would work out to approximately ₹ 15,00,000 (Rupees fifteen lac only). The order of Tribunal has been challenged basically on following two grounds: (a) From the order of the Tribunal, it is apparent that there has been complete non-consideration of the prima facie merits of the second appeal filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds to make the payment, has rightly rejected the waiver/stay application filed by the assessee. It is further submitted that the order of Tribunal (impugned in the present writ petition) calls for no interference. 7. I have heard Counsel for the parties and have gone through the records of the writ petition. 8. So far as prima facie merits of the case, pleaded on behalf of assessee, while deciding the waiver/stay application, being considered by the Tribunal, it would be worthwhile to reproduce Paragraph 35 of the Division Bench judgment of this Court. In the case of I.T.C. Ltd. v. Commissioner (Appeals), Customs and Central Excise, Meerut-I (supra), which reads as follows: In view of the above, the aforesaid Authorities make it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit should also be allowed where to views are possible. While considering the application for interim relief, the Court must examine all pros and cons involved in the case and further examine that in case recovery is not stayed, the right to appeal conferred by the Legislature and refusal to exercise the discretionary power by the Authority to stay/waive the pre-deposit condition, would be reduced to nugatory/illusory. Undoubtedly, the interest of the Revenue cannot be jeopradized but that does not mean that in order to protect the interest of the Revenue, the Court or authority should exercise its duty under the law to take into consideration the rights and interest of an individual. It is also clear that before any goods could be sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being outside the purview of the Entry Tax. Accordingly the order passed by the Tribunal dated 23rd March, 2006, not being conformity with the law laid down by the Division Bench Judgment in the case of I.T.C. Ltd. v. Commissioner (Appeals), Customs and Central Excise, Meerut-I (supra), which in turn is based upon the principle of law laid down under various judgments of the Hon'ble Supreme Court, cannot be legally sustained. 12. In view of the aforesaid conclusion, this Court is not required to enter into the merits of the financial difficulties, as expressed by the assessee, issue is left open to be decided by the Tribunal afresh, inasmuch as the order impugned in the present writ petition is being set aside for the reasons referr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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