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2014 (9) TMI 910 - KERALA HIGH COURTAvailment of benefit of compounding - Reopening of proceedings holding that 1% cess payable was not included for the purpose of reckoning the amount actually payable as compounded tax - held that:- similarly situated persons, being aggrieved of the condition imposed by the appellate authority to avail the benefit of interim stay, had approached this Court. The law stands declared by a Division Bench of this Court in State of Kerala v. Gopalakrishanan [2002 (12) TMI 582 - KERALA HIGH COURT] and Bhima Jewellery V. Assistant Commissioner [2002 (7) TMI 778 - KERALA HIGH COURT]. This Court had directed the appellate authority to consider and pass final orders on the appeal granting absolute stay till such time. Ext. P18 is the judgment passed by this Court under one such circumstance and pursuant to this, the matter was considered by the appellate authority, who accepted the version of the assessee and accordingly, Ext.P19 order was passed setting aside the impugned orders and allowing the appeals. - matter remanded back - Decided in favour of assessee.
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