TMI Blog2017 (8) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, the AT was requiring it to deposit 20% of the demanded tax and interest and 10% of the penalty - appeal dismissed on the groundsof delay as well as on merits - decided against appellant. - ST.APPL. 3/2017, CM No.23329/2017 (for condonation of 730 days’ delay in filing the Appeal), CM No.27330/2017 (Stay) - - - Dated:- 1-8-2017 - S. Muralidhar And Prathiba M. Singh, JJ. For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2015 preferred under Regulation 24 of the DVAT (Appellate Tribunal) Regulation, 2005 ( AT Regulation ) was pending in the AT for over two years and ultimately came to be dismissed only on 20th March, 2017. 3. In the first place, it requires to be noticed that the order dated 20th March, 2017 of the AT, holding that the review petition of the Appellant was without merits, has not been challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal has also been examined on merits. The AT has, in para 8 of the impugned order dated 11th February 2015, noted that the Appellant did not have a prima facie case in its favour and, in those circumstances, the AT was requiring it to deposit 20% of the demanded tax and interest and 10% of the penalty. The Court is of the view that the aforementioned order suffers from no legal infirmity requiri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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