Arun Tandon, J. - (1.) ASSESSEE has filed this revision against the order of the Tribunal passed in Second Appeal No. 492 of 2011 (Assessment Year 2007 -08). Under the order impugned the Tribunal has stayed 80% of the demand subject matter of challenge before the first appellate authority. The Assessee is not satisfied with the interim stay so granted. According to the Assessee he is entitled to stay of the entire disputed amount.
(2.) ON behalf of the Assessee it is contended before this Court that the goods subject matter of adjudication before the first appellate authority were mosquito coils. A full Bench of the Tribunal in the case of M/s Neha Trading Company v. Commissioner of Trade Tax U.P., being Second Appeal No. 44 of 2009, has itself held that mosquito coils are insecticides and therefore chargeable at the rate of 4% only under the U.P. VAT Act, 2008. The Assessee, therefore, submits that it had strong prima facie case supported by Full Bench judgment of the Tribunal.
(3.) DIVISION Bench of this Court in the case of I.T.C. v. Commissioner (Appeals) : 2005 (184) ELT 347 has held that if the Assessee has strong prima facie case covered by an earlier judgment of the Tribunal or of the High Court/Apex Court then the issue of financial difficulties is of not much relevance.;