TMI Blog2018 (4) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 60 lakhs by way of pre-deposit - considering the fact that the assessee desires to pursue its appeal against the order of assessment, which is in the nature of first appeal, the assessee is directed to deposit a sum of ₹ 30 lakhs with the State authorities by way of pre-deposit - application disposed off. - Tax Appeal No. 43 of 2018 With Tax Appeal No. 44 of 2018, Civil Application (O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers situated outside the State and on such sales, claimed reduced rate of duty. The adjudicating authority disputed such claim of the assessee contending that the assessee had failed to produce convincing proof of transport of goods. The adjudicating authority in the order of assessment dated 26th March 2017 disbelieved assessee's inter-state sales inter alia on the ground that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Ahmedabad. The Tribunal asked the assessee to deposit lumpsum amount of ₹ 60 lakhs by way of pre-deposit. Learned counsel for the appellant submitted that all the goods were transported through air. There would therefore be no check post where the transport of goods would be verified and certified. Departmental rules do not require that the proof of actual transport of the goods can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has imposed condition of assessee depositing ₹ 60 lakhs by way of pre-deposit. Considering the facts and circumstances of the case as also considering the fact that the assessee desires to pursue its appeal against the order of assessment, which is in the nature of first appeal, the assessee is directed to deposit a sum of ₹ 30 lakhs with the State authorities by way of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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