TMI Blog2006 (5) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ready filed a counter affidavit. The petition is heard for final disposal with consent. 2. Aggrieved by an order passed by the adjudicating authority, the petitioner herein preferred an appeal before the CESTAT and prayed for waiver of pre-deposit of an amount of ₹ 21,55,788/- held recoverable from it on account of duty drawback illegally claimed. The Tribunal by its order dated 8th Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of pre-deposit in terms of its order dated 20th October, 2005 impugned in this petition. Aggrieved the petitioner has assailed the correctness of the said order and inter alia prayed for a direction to the respondents to de-freeze the account which was frozen in the course of investigation proceedings and to adjust the amount lying in the same towards the amount of pre-deposit directed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to enable it to make the pre-deposit. Counsel appearing for the respondents argued that since the adjudicating authority had not issued any direction for appropriation of the amount lying in the frozen account, the said amount could not be appropriated by the respondents without a suitable direction from this Court. We are inclined to issue such a direction especially when the respondents have nei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt to the Commissioner of Customs, ICD, Tughlakabad. The amount so transferred shall together with the payment already made by the petitioner in terms of Annexure-5 to the petition be deemed to be a sufficient compliance with the direction regarding pre-deposit. (3) Order dated 20th October, 2005 passed by the Tribunal dismissing the appeal for non-compliance with the directions regarding pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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