9911796707
TMI Blog2018 (1) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, for all practical purposes, the said amount stood remained in a suspense account as a deposit pending appeal before the CEGAT. Therefore, Section 11 B(5) of the Central Excise Act, 1944 would have no application to the facts and cirucumstances of the case. Even assuming that the respondent construed the amount deposit as paid, limitation for filing application for refund can arise and will arise only after the order passed by the CEGAT dated 31. 10. 2002. Within hardly seven months from the said date, the petitioner made the first request, followed by remainder - Thus, going by these dates, the application filed by the petitioner is not hit by limitation. Petition allowed. - W.P.No.26861 of 2003 - - - Dated:- 26-10-2017 - MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay. However, the CEGAT refused to condone the delay and http://www. judis. nic. in dismissed the waiver application as well as the appeal petition on such technical ground. The petitioner rushed to this Court and filed a writ petition in W. P. No. 34017 of 2004, dated 29. 08. 2002, questioning the order passed by the CEGAT, rejecting the petitioner s appeals on the ground of noncompliance of the pre-deposit demand. The Court, while taking into consideration the fact that the petitioner/Department has already pre-deposited a sum of ₹ 33,40,771/-, with the second respondent, granted liberty to the petitioner/Department to approach the CEGAT by proper application for restoration of the appeals within a time frame and with the further dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. A refund will occur only if money is paid. Even, as per the orders passed by the CEGAT, the petitioner had pre-deposited such amount as a condition precedent for filing an appeal. Thus, the said deposit should abide by the final orders to be passed by the CEGAT in the petitioner's appeal petition. Such deposit amount cannot be appropriated towards the duty demand, unless and until the CEGAT dismissed the appeal. Thus, for all practical purposes, the said amount stood remained in a suspense account as a deposit pending appeal before the CEGAT. Therefore, Section 11 B(5) of the Central Excise Act, 1944 would have no application to the facts and cirucumstances of the case. 6. Secondly, even assuming that the respondent construed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
