ASHWANI KUMAR MISHRA,J. - (1.) The order of tribunal dated 31.12.2016, wherebyrelief has been allowed upon the waiver application, is under challenge in this petition.
(2.) It is submitted that the issue as to whether petitioner is entitled to payment of concessional tax upon purchase of diesel is an issue, which has already been settled by the Division Bench of this Court in Shree Bhawani Paper Mills and others v. State of U.P.: 2015 NTN (59) 110 , but this aspect has not been considered. It is also stated that there is no prima facie consideration of petitioner's case nor the relevant aspect of undue hardship had been gone into, and therefore, requirement of deposit of amount as a pre-condition for hearing the appeal is not liable to be sustained.
(3.) Although learned Standing Counsel has made submissions to defend the order of the tribunal, but it is fairly conceded that there is no consideration on the aspect of strong prima facie case or balance of convenience.;