2021 (2) TMI 149

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..... ORAL JUDGMENT (Per: Nitin Jamdar, J.) Heard the learned Counsel for the Appellant. 2. Notice for final disposal has been issued on 22 February 2018. Though the Respondent is served none appears. 3. The appeal is admitted and taken up for final hearing forthwith. 4. The learned Counsel for the Appellant has pressed the following question of law for our consideration: "Whether the discretio....

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....rom one M/s.Vidarbha Bottlers Pvt. Ltd., which filed it's return, shown the sales to the dealers and accepted the liability to pay the tax. The learned Counsel submitted that on this ground a complete stay of the order impugned before the Tribunal was sought. The learned Counsel submits that the exercise of discretion by the Tribunal of directing to deposit of Rs. 2,50,000/- is completely arbitrar....

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....to 46 of 2017 before the Tribunal when the impugned order in the present appeal was passed. Therefore, the Tribunal had no occasion to consider its earlier use of discretion in the alleged identical set of facts. The appropriate course of action would be set aside the impugned order passed by the Tribunal, restore the appeal filed by the Appellant, permit the Appellant to place on record the order....