TMI Blog2018 (3) TMI 1916X X X X Extracts X X X X X X X X Extracts X X X X ..... tention order, there is no clear indication as to how the check post authority has arrived at a conclusion that the EMU Oil is taxable under the TNVAT Act. We are therefore of the view that liberty should be given to the appellant to file revision petition before the jurisdictional Joint Commissioner. Liberty is granted to the appellant to file a revision before the Joint Commissioner challengi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EMU Oil, the same was not entertained by the check post authorities. The authority directed the appellant to pay the tax assessed at ₹ 2,71,440/- and the compounding fee of ₹ 8,14,320/-. The appellant filed a writ petition before this Court challenging the order dated 6 December 2012. The learned single Judge issued a direction to the respondent to release the goods forthwith, in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to pay tax to EMU Oil. 4. The order passed by the learned single Judge does not contain any indication that the issue raised by the appellant was taken note of and a factual finding as to whether EMU Oil is liable for tax was given. The learned single Judge taking into account the detention order passed by the check post authority directed the appellant to pay tax and get the product released ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is open to the appellant to produce materials to demonstrate that there is no statutory liability to pay tax on EMU Oil. The authority shall consider the entire factual matrix and pass a detailed order on merits. The question of refund of tax paid by the appellant would depend upon the ultimate orders to be passed by the Joint Commissioner. In case revision petition is filed within a period of fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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