TMI Blog2015 (4) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ting no undue hardship may be caused by this order to the appellant, as an interim modality, we direct the applicant to deposit ₹ 4,00,00,000 within 4 weeks from receipt of the order - Partial stay granted. - Application No. ST/S/41303/2014, ST/41067/2014 - - - Dated:- 31-12-2014 - D. N. Panda, Member (J) And R. Periasami, Member (T),JJ. For the Appellant : None For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: D N Panda: 1. When the matter came on 10.9.2014, none caused appearance for which the appeal was adjourned to 31.12.2014. Today, there is an application from the learned counsel to adjourn the matter for 4 weeks more on the ground that he has gone to Sabarimala. Application was made on 20.5.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded by invoking the extended period of limitation ? (vi) Whether the demand of interest under the provisions of Section 75 of the Finance Act, 1994 is sustainable ? (vii) Whether penalties under the provisions of Section 76, 77 and 78 of the Finance Act, 1994 is imposable ? 4. Beginning from para 24.07, it appears that learned authority below has applied his mind to understand what was the issue before him and examining the evidence as well as the relevant law followed by notification issued thereunder, he dealt the core issue of arise of liability. Stand taken by the appellant did not appeal to law for which learned authority threadbare dealt with each issue in different paragraphs and came to the conclusion that there shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the end of the year the contractor has paid nothing but made his profits from the shop and walked out. We have come across cases where dealers in food grains and essential commodities have been allowed to take back the stocks seized from them as if to permit them to continue to indulge in the very practices which were to be prevented by the seizure. We have come across cases where land reform and important welfare legislations have been stayed by courts. Incalculable harm has been done by such interim orders. All this is not to say that interim orders may never be made against public authorities. There are, of course, cases which demand that interim orders should be made in the interests of justice. Where gross violations of the law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -operation of the appellant, the authority was in dark to consider the submission of the appellant. He passed exparte order basing on the materials available on record. The manner appellant has acted before law, throws light that it had defiant attitude toward law which is patent from para-21 of the adjudication order. 6. Keeping in view the prima facie case suggesting balance of convenience tilting in favour of Revenue and appreciating no undue hardship may be caused by this order to the appellant, as an interim modality, we direct the applicant to deposit ₹ 4,00,00,000/- (Rupees Four crores only) within 4 weeks from receipt of the order adjusting any amount deposited against adjudicated demand (subject to verification by Revenue) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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