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TMI Blog2017 (10) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot hold on to the pre-deposit made by the noticees - It is an undisputed position that by way of pre-deposit the Company had deposited a sum of ₹ 32 lakhs before the department during the pendency of appeal before the Tribunal and the agency had deposited a sum of ₹ 43 lakhs. These amounts would have to be given credit to the appellants for the purpose of fulfillment of the pre-deposit requirement as per the present statutory provisions for maintaining their appeals before the Tribunal - The tax appeals of the appellants, agency as well as the Company, before the Tribunal are revived. - Tax Appeal No. 443 of 2017 With Tax Appeal No. 444 of 2017 - - - Dated:- 21-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the agency as well as the Company in connection with the show cause notices issued by the Surat Commissionerate, came to be challenged before the Tribunal at which point of time as per the directions of the Tribunal, the Company had deposited a sum of ₹ 32 lakhs by way of pre-deposit. Likewise, the agency had deposited a sum of ₹ 43 lakhs. Eventually, the Tribunal by a judgement dated 07.10.2015 remanded both the proceedings before the adjudicating authority for fresh consideration. 4. Subsequently, the Commissioner, Surat also adjudicated upon the show cause notices issued by the Hyderabad Commissioner against the agency as well as the Company. Such orders of adjudication were challenged by the respective noticees before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of pre-deposit could be appropriated towards the final demand that may be confirmed by the higher authority or the Tribunal but once the appeal is allowed, may be with an order of remand and the order of the adjudicating authority is set aside, the amount of pre-deposit must be returned to the noticee unless there is any counter indication in the order of the Tribunal. It is an undisputed position that by way of pre-deposit the Company had deposited a sum of ₹ 32 lakhs before the department during the pendency of appeal before the Tribunal and the agency had deposited a sum of ₹ 43 lakhs. These amounts would have to be given credit to the appellants for the purpose of fulfillment of the pre-deposit requirement as per the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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