TMI Blog2013 (3) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... been granted - Held that:- The tribunal while considering the stay application have not looked into the prima-facie merits of the case and have disposed of the stay matter only on the basis of the financial condition of the revisionist as for grant of interim protection prima-facie merits of the case are necessary to be considered. According to assessee in allowing use of the tower for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. - 118 of 2013 - - - Dated:- 13-2-2013 - Pankaj Mithal,J. Petitioner Counsel :- Kunwar Saksena Respondent Counsel :- C.S.C. ORDER Heard Sri Kunwar Saxena, learned counsel for the revisionist and Sri U.K. Pandey, learned Standing counsel for the department. The revisionist is the owner of the tele-communication towers which have been permitted to be used by the tele-comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the basis of the financial condition of the revisionist. Sri Saxena has relied upon certain decisions of this Court wherein emphasis has been laid that for grant of interim protection prima-facie merits of the case are necessary to be considered. According to him, in allowing use of the tower for the purpose of installation of antenas there is no transfer of any right in any goods in as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of the certified copy of this order which the revisionist undertakes to produce within a period of two weeks from today and for a period of six weeks or till the decision of the appeal whichever is earlier no tax pursuant to the assessment order dated 18th October 2012 for the period (1.1.2008 to 31.3.2008) shall be realized subject to revisionist's furnishing security, other than cash and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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