2008 (7) TMI 908

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....ehalf of the dealer-opposite party and has also filed a counter-affidavit. The controversy involved in the present revision is "as to whether the goods, namely, 'makka poha' were rightly seized and security for releasing the goods was rightly demanded by the Department?" The contention of the Department is that the said commodity is unclassified item and is taxable at the rate of two....

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....ng the goods-makka poha (maize flakes) is that it is not a kachri but 'namkeen' which was taxable at the rate of four per cent and now taxable as an unclassified item at the rate of 12.5 per cent., the value of the goods has been estimated at Rs. 70,000 and cash security to the tune of Rs. 26,250 (three times of tax) has been demanded. The Tribunal has proceeded to decide the appeal on the....

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....estion be preserved for the purposes of final assessment. The Tribunal has refrained itself, and rightly so, from making any comment about the taxability of the goods in question. The Tribunal has rightly observed that a dispute about the rate of tax can be properly adjudicated in a regular assessment proceeding and not in ancillary or incidental proceeding such as under section 48(7) of the U.P. ....