TMI Blog2016 (5) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Punjab & Haryana High Court in the case of M/s Ambuja Cements Limited vs. The State of Punjab and Others [2016 (2) TMI 613 - PUNJAB AND HARYANA HIGH COURT] with the rider that the first appellate authority may grant interim protection qua partial or complete waiver of condition of pre-deposit in deserving cases, the present petition is disposed of. - C. W. P. Nos. 2192, C. W. P. Nos. 2433, C. W. P. Nos. 2454, C. W. P. Nos. 2456, C. W. P. Nos. 2474 of 2016 - - - Dated:- 5-4-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Petitioner : Mr. Sanjiv Thakur, Advocate for Mr. Sanjiv Bansal, Advocate Ajay Kumar Mittal,J. 1. This order shall dispose of CWP Nos.2192, 2433, 2454, 2456 and 2474 of 2016 as acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t transpired that the goods being transported were poultry feed supplements and thus were exempt. The Designated Officer however vide order dated 27.6.2011, Annexure P.3 imposed a penalty of ₹ 1,03,495/- under Section 51(7)(b) of the Act The petitioner filed an appeal against the order before the Deputy Excise and Taxation Commissioner (Appeals) [DETC]. Vide order dated 5.8.2013, Annexure P.4, the matter was remanded to the Designated Officer with a direction to examine whether the item was covered under Schedule 'A' or not and if it was covered, reasons for levy of penalty be given. After the remand, vide order dated 24.3.2014, Annexure P.5, the Designated authority set aside the order of imposing penalty holding that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o enact Section 62(5) of the PVAT Act? (b) Whether the condition of 25% pre-deposit for hearing first appeal is onerous, harsh, unreasonable and, therefore, violative of Article 14 of the Constitution of India? (c) Whether the first appellate authority in its right to hear appeal has inherent powers to grant interim protection against imposition of such a condition for hearing of appeals on merits? This Court while upholding the provisions of Section 62(5) of the Act had concluded as under:- 33. It is, thus, concluded that even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitions, the petitioners had filed an appeal without filing an application for interim injunction/protection which are still pending whereas in other petitions, the first appellate authority had dismissed the appeal for want of pre-deposit and further appeal has also been dismissed by the Tribunal on the same ground without touching the merits of the controversy. Where the appeals are pending without an application for interim injunction/protection before the first appellate authority, the petitioner may file an application for interim injunction/protection before the appeals are taken up for hearing by first appellate authority and in case such an application is filed, the same shall be decided by the said authority keeping in view a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by satisfactory proof of the prior minimum payment of twenty-five per cent of the total amount of tax, penalty and interest, if any. After considering the relevant statutory provisions and the case law on the point, the provisions of Section 65(3) of PVAT Act were held to be intra vires in CWP No.2184 of 2015 (M/s Ambuja Cements Limited vs. The State of Punjab and Others) decided on 21.1.2016 with the rider that the first appellate authority may grant interim protection qua partial or complete waiver of condition of pre-deposit in deserving cases. 6. Identical issues being raised in the present petitions, the same are disposed of in the similar terms as in CWP No.2184 of 2015 (M/s Ambuja Cements Limited vs. The State of P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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