2013 (11) TMI 1076 - AT - Central Excise

Pre-deposit from one appeal to be considered for another appeal Held that - The appellant has deposited an amount of Rs. 2 Lakhs in another appeal - The amount already deposited by the appellant can be considered as sufficient deposit for the purpose of grant of stay - the applications for the waiver of confirmed dues allowed till the disposal of appeals and recovery stayed till the disposal of the appeals Stay granted.

Summary

Issues Involved: Stay applications against order in appeal, refund claims, pre-deposit amount, grant of stay, linking appeals for disposal.

The judgment pertains to stay applications filed by the appellant against an order in appeal where demands made under orders in original were upheld by the Commissioner (Appeals). The appellant argued that in parallel proceedings involving the same appellant, refund claims were sanctioned by the original adjudicating authority against which the department preferred an appeal. The Bench had directed the appellant to deposit Rs. 2 Lakhs and granted stay for the remaining amounts in the parallel proceedings. The appellant had already made the pre-deposit of Rs. 2 Lakhs in the parallel appeal. After considering the submissions and perusal of the relevant order, it was found that the amount deposited by the appellant in the parallel appeal could be considered as a sufficient deposit for the purpose of granting stay in the present appeals. Consequently, the applications for the waiver of confirmed dues were allowed, and recovery thereof was stayed until the disposal of the appeals. The registry was directed to link the present appeals with the parallel appeal for disposal in due course.