2007 (1) TMI 395

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..... Shri S.G. Dewalwar, S.D.R., for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. In this case, vide order dated 2-8-1999 reported in 2000 (118) E.L.T. 139, the Tribunal remanded the proceedings to the Commissioner for calculating the value of products held to be classifiable under Chapter 49 and deduct the same from the computation made to determine eligible values of c .....

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..... amount of Rs. 10,00,000/- deposited by Malti Arts Pvt. Ltd. in terms of High Court s order dated 25-1-1999 be ordered to be returned forthwith. The amount of Rs. 10,00,000/- was refunded to the applicants on 26-5-2000. 2. The applicants seek directions for payment of interest on the amount of Rs. 10 lakhs on the ground that they are entitled to the same after expiry of three months from the dat .....

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..... he applicants on Board s circular dated 2-1-2002 is misplaced for the reason that the opening paragraph of the circular only states that the pre-deposit amount should be returned in the event an appellant succeeds in appeal or the matter is remanded for fresh adjudication and does not stipulate that the amount is to be paid within three months from the date when the case is remanded for fresh adju .....

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