2013 (4) TMI 298

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....counsel for the revisionist, learned State Counsel and perused the record. By means of the order dated 28.3.2012, the assessing authority has passed an assessment order against the revisionist for the assessment year 2007-08. Aggrieved by the said order, the revisionist filed an appeal under Section 9 of the U.P. Trade Tax Act along with an application for interim relief. By an order dated 14.12....

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....l for the parties and gone through the records. A Division Bench of this Court in the case of I.T.C. Ltd. vs. Commissioner (Appeals), Custom & Central Excise, Meerut-I 2005 (184) E.L.T. 347 (ALL.), (paragraph no.35) held as under:- "In view of the above, the aforesaid authorities make it clear that the Court should not grant interim relief/stay of the recovery merely by asking of a party. It has....

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....ments that appellant is in a position to deposit or if he succeeds in appeal, he will be entitled to get the refund, are not the considerations for deciding the application. The order of the Appellate Authority itself must show that it had applied its mind to the issue raised by the appellant and it has been considered in accordance with law. The expression "undue hardship" has a wider connotati....

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....ts duty under the law to take into consideration the rights and interest of an individual. It is also clear that before any goods could be subjected to duty, it has to be established that it has been manufactured and it is marketable and to prove that it is marketable, the burden is on the Revenue and not on the manufacture." Keeping in view the settled position of law on the point in issue and f....