2019 (8) TMI 1018

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....mta Singla Talwar,Deputy Advocate General, Haryana ORDER Jaswant Singh, J. Revenue is in appeal against the orders dated 12.3.2013 (A-3) passed by Haryana Tax Tribunal whereby the appeal filed by respondent-Company was allowed; as also against the order dated 4.8.2017 (A-4) whereby the review application filed by appellant- Revenue was dismissed as time barred. Facts in brief are that ....

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....State Sale. The Deputy Excise and Taxation Commissioner-cum- Revisional Authority revised the assessment order A-1 vide order dated 6.10.2004 (A-2) whereby stock transfer of Aviation Turbine Fuel to various locations of Armed Forces outside the State of Haryana was taxed by treating the same as Inter State Sale creating additional demand of Rs. 3, 19, 76, 545/- under the CST Act. Aggrieved a....

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....a delay of 1114 days. The said Review Application was dismissed by the Tribunal vide order dated 4.8.2017 (A-4) as time barred. Hence the present appeal. Since there is delay of 342 days in filing the present appeal, separate application has been filed seeking condonation of said delay. It is averred that the following substantial questions of law arise for adjudication in this appeal:- ....

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....) which is clearly distinguishable on facts from the present case? (5) Whether the impugned order of Tribunal is sustainable under the law? (6) Any other question of law which this Hon'ble Court deem fit to adjudicate in this case? Heard learned counsel for the appellant and perused the paper book carefully. It is not disputed that there was no fraud, misrepresentation,....