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2014 (8) TMI 295 - HC - VAT and Sales TaxRecovery of dues - Valuation - non inclusion of the ADD payable under Section 30 of Special Economic Zone Act, 2005 in the sale value of goods - Revenue asked petitioner to pay entire duty and penalty within 3 days - Held that:- Admittedly, the second appeal filed by the petitioner was dismissed by the Tribunal on 24.03.2014 and a copy of the order was served on the petitioner on 30.05.2014. As against the order dated 24.03.2014, the petitioner has got a right of revision and such revision has to be filed within 90 days. However, even before the expiry of the statutory period prescribed for preferring a revision, the respondent has issued the impugned notice calling upon the petitioner to pay the penalty amount, which is sought to be assailed by the petitioner by filing a revision petition. In the decision of this Court rendered in the case of Lakshmi Machine Works Ltd., vs. Deputy Commisisoner reported in (2007 (11) TMI 552 - MADRAS HIGH COURT) it was held that coercive steps shall not be taken for recovery of dues before the expiry of the appeal period and recourse taken by the assessing officer to recover arrears in such a hasty manner, even without giving adequate time to the petitioner to prefer an appeal, is arbitrary - Decided in favour of assessee.
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