TMI Blog2009 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... s for determining whether demand raised should be stayed in entirety or partially. If Tribunal, in its exercise of discretionary powers, comes to the conclusion, on the basis of evidence on record, that against total demand of ₹ 70 lacs and odd, a sum of ₹ 18 lacs should be deposited by the petitioner, it is not possible to state that the exercise of such discretion is vitiated in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reconcile the factual position with the statutory records, more particularly, Part-I and Part-II of RG-23A register. It is submitted, in the first round between the parties, the Tribunal itself had unconditionally granted stay against recovery of entire demand raised by respondent authority but after the order of remand dated 30-11-2006, in which, categorical directions have been issued, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould permit the Court to intervene are shown to be violated. The Tribunal in its exercise of discretionary jurisdiction has taken into consideration all the facts, the evidence on record, the respective stands of the parties and the contentions in support thereof, as well as all parameters for determining whether demand raised should be stayed in entirety or partially. If Tribunal, in its exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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