2018 (5) TMI 568

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..... 7.5% for filing appeal before the Tribunal. In other words, even if the petitioner were to file appeal against the impugned order of the Commissioner, he would have to deposit 7.5% of the disputed demand - impugned order dated 30.8.2017 is set aside. Proceedings are placed back before the Commissioner for fresh consideration and disposal in accordance with law - petition disposed off. - R/SPECIA .....

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..... here had been any delay in depositing the same with the Government. Petitioner's case is that after the new incumbent on the post heard the petitioner on one occasion, the petitioner expected a further hearing on audit if any, further discussion was necessary. Respondents have filed an affidavit refuting these averments mainly contending that the petitioner's hearing took place on 18.7. .....

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..... other words, even if the petitioner were to file appeal against the impugned order of the Commissioner, he would have to deposit 7.5% of the disputed demand. Considering overall facts and circumstances of the case, impugned order dated 30.8.2017 is set aside. Proceedings are placed back before the Commissioner for fresh consideration and disposal in accordance with law. The petitioner shall appea .....

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