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1995 (12) TMI 74

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..... d (Control) Appellate Tribunal, (in short CEGAT), directing the petitioner to make a pre-deposit of an amount of Rs. five lakhs on a condition precedent for entertaining the appeal of the petitioner, has preferred this writ petition seeking to challenge the said order passed by the CEGAT on the application for stay and dispensation of pre-deposit. 2.The learned counsel appearing for the petitio .....

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..... e same goods for the second time on the petitioner amounts to double taxation and, therefore, ex facie is not leviable. 3.The learned counsel drew our attention to the memorandum of appeal filed before the CEGAT and particularly to Paragraph 6 of the same wherein the aforesaid contention was specifically raised by the petitioner. We were also taken through the impugned order passed by the CEGAT. .....

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..... of hearing of the stay application but the same was not considered by the CEGAT. No counter-affidavit has been filed by any of the respondents in the present writ petition inspite of several opportunities afforded. The aforesaid statement of the petitioner, therefore, remains unrebutted. We have, therefore, no material placed before us by the respondents in respect of the said issue even for cons .....

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