9911796707
TMI Blog2011 (2) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon the various decisions of the Tribunal as also on Hon ble Supreme Court s decision in the case of CCE Hyderabad Vs. M/s ITC Ltd. [2004 -TMI - 47165 - SUPREME COURT OF INDIA], in support of their contention that when the appeal is remanded, there is no confirmation of duty against an assessee and is entitled to claim refund of pre-deposit along with interest, pending re-adjudication by the Commissioner - Hence, the impugned orders are set aside and matters remanded to the original adjudicating authorities for fresh adjudication - Appeal No. E/468-469/10; E/513-514/10; E/1763-1764/10; E/563-565/10; E/31-32/10 - - - Dated:- 21-2-2011 - Mrs. Archana Wadhwa, Hon ble Mr. B.S.V. Murthy, JJ. Shri P.M. Dave, Adv. Shri Willington Chr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matters to original adjudicating authorities in other cases, the same route is required to be adopted by Tribunal, in which case, any direction to pre-deposit any amount would not be justifiable. They submits that inasmuch as the earlier orders have been remanded and there is no confirmation of demand against other assessees, they are entitled to claim refund of amounts deposited by them. Similarly, in the present appeals also, when the impugned orders are going to be set aside by following the earlier orders, any pre-deposits required to be made by the appellants would be liable to be refunded to them. As such, no benefit is going to be derived by directing the appellants to deposit part amounts. They have relied upon the various decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters required to be remanded in the light of the law declared in the case of M/s Bhagwati Silk Mills others, condition of pre-deposit would not serve any purpose. 5. After carefully considering the submissions made by both sides, we agree with the appellants contention that as the impugned orders are required to be set aside and appeals are required to be remanded in the light of the law declared by the Tribunal in the case of M/s Bhagwati Silk Mills others, the direction to pre-deposit of any amount would not be in accordance with the settled law declared in various decisions as discussed supra. 6. We, accordingly, dispense with the condition of pre-deposit of duties and penalties in all the cases. The applications seeking modi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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