TMI Blog2013 (3) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndividual and the State so far as the recovery of sovereign dues is concerned. While considering the application for stay/waiver of a pre-deposit, as required under the law, the Court must apply its mind as to whether the appellant has a strong prima facie case on merit. In case it is covered by the Judgment of a Court/Tribunal binding upon the Appellate Authority, it should apply its mind as to whether in view of the said judgment, the appellant is likely to succeed on merit. If an appellant having strong prima facie case, is asked to deposit the amount of assessment so made or penalty so levied, it would cause undue hardship to him, though there may be no financial restrain on the appellant running in a goods financial condition. The ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not on the manufacture." In Kribhco Shyam Fertilizers Ltd. Vs. The Commissioner of Commercial Taxes, Lucknow 2009 NTN (Vol. 40) - 67 this Court while dealing with the prima facie merits of the case under U.P. Tax on Entry of Goods in the Local Area Act, 2007 where the Tribunal had granted interim stay only to the extent of 80% of disputed tax, granted full stay as there was clear evidence to establish that disputed tax was not to be charged or paid. In the said case the Tribunal had granted stay to the extent of 80% and the balance of 20% was stayed by this Court with the direction for early disposal of the appeal. Even the Supreme Court in M/s Pennar Industries Ltd. vs. State of A.P. and others 2009 NTN (Vol. 39) - 126 observed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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