2003 (1) TMI 506

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..... g aggrieved with the order of Commissioner (Appeals) has filed the present appeal. I have heard Shri T.K. Kar, ld. SDR and Shri S.K. Mukherjee, ld. Adv. appearing for the respondents. As per the facts involved the appellants claim of Modvat credit of Rs. 5.18 lakhs (approx.) rejected by the Asstt. Commr. The said order of rejection was upheld by Commissioner (Appeals). Thereafter the respondents f .....

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..... ved that the assessments were provisional and not finalised. Accordingly he set aside the order of the Asstt. Commr. 2. After considering the issue involved I find that with the passing of the Tribunal s order in favour of the respondents, they become automatically entitled to the consequential relief arising out of the said order. Inasmuch as the appellant had deposited the amount prior to hear .....

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..... its own and not in pursuance of any order of the Court and as such the same should not be allowed to be refunded to them. I do not agree with the above contention of the Revenue. Suo motu payment as a condition of hearing of the appeal in terms of the provisions to Section 35F cannot be placed on a different pedestal than the deposit made in terms of the Tribunal s order or in pursuance of order .....

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