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2013 (3) TMI 24 - HC - VAT and Sales TaxRevision application disposed of at the admission stage - Held that:- Keeping in view the settled position of law in I. T. C. LTD. Versus COMMISSIONER (APPEALS), CUS. & C. EX., MEERUT-I [2003 (10) TMI 70 - HIGH COURT OF JUDICATURE AT ALLAHABAD] & M/s Pennar Industries Ltd. Versus State of A.P. and Ors. [2009 (2) TMI 457 - SUPREME COURT OF INDIA] and from the perusal of the appellate order passed by the appellate authority the said authorities have not indicated its mind so far as the existence of the prima facie case on merits on appeal as well as the financial condition which are to be considered by them while passing the impugned orders on an application for stay pending in the first appeal. The said mandatory condition is to be taken into consideration while disposing of an application for interim relief moved by the assessee by the appellate authority as well as tribunal during the pendency of appeal. For the foregoing reasons, without entering into the merit of the case, the present revision is disposed of with a direction to the first appellate authority to decide the appeal filed by the assessee expeditiously say within a period of two months from the date of receiving a certified copy of this order with no coercive measure shall be taken against the assessee in the matter in question for a period of two months or till the decision is taken by the appellate authority in first appeal whichever is earlier.
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