TMI Blog2015 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... where the issue is debatable and warrants a stay, then in such cases normally the penalty amount should not be taken into account for the purposes of deciding the amounts to be deposited. In case while granting stay of the order appealed against the appellate authority is of the view that some amount of penalty should also be deposited, then the order directing deposit must indicate strong reasons prima facie warranting the deposit of penalty at the stage of stay application. Moreover in this case, the Tribunal has not considered the issue of financial hardship pleaded by the petitioner before directing a deposit of 30 per cent of the amount due for staying the order appealed against before the Tribunal. According to us, both these issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bitumen is imported for resale and is exempt from levy under section 3(5) of the Entry Tax Act. Further, the Revenue in raising the demand has also included the value of bitumen emulsion imported as a part of the import of bitumen for levy of tax. It is the case of the petitioners that bitumen emulsion is a product distinct and different from bitumen and, therefore, cannot be included in the value of bitumen. In support reliance is placed upon the decision of the Madhya Pradesh High Court in the matter of Tiki Enterprises v. Commissioner of Commercial Tax [2010] 27 VST 67 (MP); [2009] 15 STJ 612. Moreover, as bitumen emulsion is not a product specified in the Schedule to the Entry Tax Act, the petitioner submits that no tax can be levied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners in the six petitions have already deposited an amount of ₹ 1.60 crores in the aggregate out of the total tax liability of ₹ 14.99 crores (excluding the penalty amount). We find that the Tribunal has while directing the petitioner to deposit 30 per cent of the amounts due has not excluded the penalty amount. In cases where the issue is debatable and warrants a stay, then in such cases normally the penalty amount should not be taken into account for the purposes of deciding the amounts to be deposited. In case while granting stay of the order appealed against the appellate authority is of the view that some amount of penalty should also be deposited, then the order directing deposit must indicate strong reasons prima facie wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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