Jurisdictional plea on double taxation must be considered before stay and pre-deposit relief; matter remanded.

The Tribunal, while dealing with stay and dispensation of pre-deposit, was required to consider the petitioner's jurisdictional plea that the excise duty demand was without authority and resulted in double taxation. As that plea had not been examined, the matter was remanded for fresh consideration of that issue in accordance with law after hearing both sides.

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Issues: Whether the Tribunal, while considering the stay application and dispensation of pre-deposit, was required to consider the petitioner's plea that the excise duty demand was without jurisdiction and amounted to double taxation, and whether the matter should be sent back for consideration of that plea.

Outcome: The Tribunal had not considered the jurisdictional plea concerning double taxation. The writ petition was allowed to the extent of remanding the matter to the Tribunal for consideration of that plea in accordance with law after hearing the parties.

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