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2018 (8) TMI 451 - HC - VAT and Sales TaxWhether in the facts and under the circumstances of the case the impugned order staying the realization of disputed amount of penalty/demand to the tune of 65% stands justified even though the demand prima- facie reflects the arbitrary, illegal and conjectural approach? Held that:- In view of law laid down in the case of Tata Motors Limited [2016 (7) TMI 1300 - ALLAHABAD HIGH COURT], the order of the Tribunal dated 6.7.2018 insofar as it relates to grant of interim protection of only 65% of the penalty to the revisionist is concerned does not meet the requirement of law and accordingly the order of the Tribunal is set aside - The order dated 1.6.2018 passed by the first appellate authority insofar as it relates to grant of interim protection to the revisionist is concerned, which does not meet the requirement of law is also set aside. The instant revision is disposed of with the direction to the First Appellate Authority to consider the issue with regard to grant of interim protection to the revisionist afresh by means of reasoned and speaking order.
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