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TMI Blog2012 (12) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... t (assessee) to deposit a sum of ₹ 30 lakhs, in cash, with the adjudicating authority. It was not in dispute that adjudication order was yet to be passed and the matter was remanded only for the purpose of holding enquiry as to whether the assessee was liable to pay the amount demanded from them pursuant to the show cause notice issued by the adjudicating authority. - Let the adjudicating authority give opportunity to appellant (assessee) to file reply to show cause notice under consideration. The reply shall be filed by the appellant (assessee) within two weeks from the date of parties’ appearance before the adjudicating authority on a date fixed by this Court. The Adjudicating authority shall decide the case within three months from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 45/2010 in relation to assessee (appellant herein)? 5. So the short question that arises for consideration in this appeal is - Whether the Tribunal was justified in imposing the condition of deposit of ₹ 30 lakhs, in para 8 of impugned order (Annexure P/1), while allowing the assessee s appeal and setting aside the order, passed by the Commissioner of Central Excise Customs, Raipur (Adjudicating Authority), impugned in the said appeal? 6. The issue involved in the appeal is a short one. 7. The appellant (assessee) was served with one show cause notice being C. No. IV(6) Enq/16/SSPL/2008/P/4314, dated 12-5-2009 by the adjudicating authority demanding central excise duty amounting to ₹ 1,09,39,523/- by invoking the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice and decided the case. It is against this direction i.e. the direction to deposit a sum of ₹ 30 lakhs, the (appellant) assessee has felt aggrieved and filed the present appeal before this Court. 9. As stated supra, the appeal was admitted for final hearing on the aforementioned two substantial questions of law framed for its disposal. 10. Having heard the learned counsel for the parties and on perusal of record of the case, we are inclined to allow this appeal in part and while setting aside the impugned direction contained in Para 8 of the order (Annexure P/1), dispose of this appeal as indicated infra. 11. In our opinion, having regard to the controversy involved in the case and the fact that the matter was remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered from the appellant (assessee) shall be recoverable from the solvent security furnished by the appellant (assessee) by selling such property, if occasion arises. 15. Let the adjudicating authority give opportunity to appellant (assessee) to file reply to show cause notice under consideration. The reply shall be filed by the appellant (assessee) within two weeks from the date of parties appearance before the adjudicating authority on a date fixed by this Court. The Adjudicating authority shall decide the case within three months from the date of filing of reply. No adjournment shall be granted to the appellant (assessee), in case, if they do not file reply to show cause notice within time fixed by this Court. 16. Needless to ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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