2012 (9) TMI 421 - SCH - Central Excise

Restoration of appeal - Held that - As the assessee has deposited an amount of Rs. 14,17,723/- in the office of the Adjudicating Authority as directed in PRESTIGE FOOD LTD. VERSUS COMMISSIONER CENTRAL EXCISE & ANR. 2012 (9) TMI 415 - MADHYA PRADESH HIGH COURT & a copy of the receipted Challan has been placed on record the appeal rejected is need to be restored to the file for being disposed of on merits - till the appeal is disposed of no coercive steps shall be taken by the respondent for the recovery of the balance additional demand - in favour of assessee.

Summary

The Supreme Court in 2012 disposed of a petition stating that an amount of Rs. 14,17,723/- was deposited with the Adjudicating Authority. The appeal filed with the Commissioner (Appeals) Customs, Central Excise & Service Tax, Indore would be restored for disposal on merits, and no coercive steps for recovery would be taken until the appeal is decided.