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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellants had made out a prima facie case for stay of the demand, including on the grounds that the molasses remained in kachcha pits within the licensed premises, the remission application was pending, and limitation was involved.
Analysis: The order noted that the molasses appeared to have remained in kachcha pits within the licensed premises and that the Department was aware of the storage arrangement. It also recorded that the remission application had been pending when adjudication was taken up. In excise law, duty is ordinarily attracted on removal from the factory, and these circumstances, together with the time-bar contention, were sufficient to show a prima facie case for interim protection.
Conclusion: The appellants were found to have made out a prima facie case, and the stay prayer was granted in their favour.
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