2014 (12) TMI 1247

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....Counsel for Applicant :- Pradeep Agrawal Counsel for Opposite Party :- C.S.C. ORDER Manoj Kumar Gupta,J. These Trade Tax Revisions have been filed by Bharat Sanchar Nigam Ltd., which is a company incorporated under the Indian Companies Act, 1956 and has been authorised by the Government of India to provide telecommunication facilities to the consumers under the Telegraph Act, 1885. Sin....

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....ted 27.9.2014. The applicant being aggrieved by these orders, filed Second Appeal before the Tribunal, which have been decided by common order dated 7.11.2014, whereby, the orders passed by the First Appellate Authority was modified to the extent that the applicant is now required to deposit only 20% of the disputed tax liability. Aggrieved by the said order, the present revisions have been filed.....

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....ent 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.). It is thus, contended that the impugned order of the Tribunal suffers from manifest error of law. He further points out that in identical facts and circumstances, the applicant filed Trade Tax Revision No.33 of 2014 before this Court with regard to Assessment ....

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....ima facie case of the revisionist. Though the order itself mentions about the financial hardship pleaded by the revisionist, but no reason has been disclosed as to why complete stay is not being granted. After considering the entire facts and circumstances of the case and the decisions of the Apex Court in the case of Bharat Sanchar Nigam Ltd. (supra) and Idea Mobile Communication (supra), I am of....