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TMI Blog2017 (12) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst or it may also refer the case back to the authority which passed such decision or order with such directions as the appellate Tribunal may think fit, for a fresh adjudication after taking additional evidence, if necessary. The powers of the Tribunal, thus, while entertaining an appeal at the hands of aggrieved person are quite wide. Nevertheless, requiring an assessee to deposit hefty sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-11-2017 - MR. AKIL KURESHI AND MR. A.Y. KOGJE, JJ. For The Petitioner : Mr SS Iyer, Advocate With Mr Dhaval Shah, Advocate For The Respondent : Jaimin A Gandhi, Advocate ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioners have challenged the order dated 03.12.2013 passed by CESTAT as also the order dated 05.03.2014 passed by the same Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority would hear the proceedings again. The petitioners requested the Tribunal to modify this order by filing Misc.Civil Application, which came to be dismissed by the further order dated 05.03.2014. Hence, the petition. 3. Under Section 35F of the Central Excise Act, 1944, there is a requirement of pre-depositing certain amount pending appeal, be it before the appellate authority or the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hands of aggrieved person are quite wide. It may be argued that while remanding the proceedings, the Tribunal can also impose conditions which are just and proper. To instill seriousness in an assessee whose conduct may not justify termination of all his rights, but may still require certain discipline in participation in the proceedings, the Tribunal may impose suitable conditions. Nevertheless, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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