2015 (12) TMI 1627

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....a Desai, Additional Government Pleader, for the respondent ORDER  All these appeals arise out of a common order of the Tribunal dated 29.7.2015 dismissing the appeals of the appellant against the order of pre-deposit made by the Commissioner (Appeals). The Commissioner (Appeals) insisted that the appellant for all three years deposit the entire amount of duty with interest only upon whi....

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....t, and that the transactions entered into by the appellant with the vendors are nothing but an eyewash and that the documents produced before this Tribunal for the first time are false and fabricated. We, therefore, dismiss these appeals at the admission stage itself by holding that the directions issued by the learned First Appellate Authority with regard to pre-deposit are just and proper and no....

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....ty up to the maximum limit of 150% of tax, if levied either under section 34(7) or section 34(12) and upto 150% each if levied under both the Sections. However, if the appellant makes the payment of tax and interest, the appellant is not required to pay any penalty as per the consistent practise adopted by this Tribunal in such cases. Thus, there will be great relief to the appellant if the orders....

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....hese appeals are dismissed at the admission stage. However, the liberty to revive these applications, only after payment of tax and interest as indicated above, is reserved to the appellant." 2. Learned counsel for the appellants pointed out that the assessment orders were passed by the Assessing Officer in absence of representative of appellant since there were some internal disputes between t....