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TMI Blog2021 (6) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... le appeal before Appellate Authority seems to be highly technical, in view of the fact that petitioner has already filed an appeal against the assessment order whereby demand was created and tax liability intended to be recovered stands stayed in view of Board Circular dated 16.09.2014. Petition allowed. - Civil Writ Petition No. 9559 of 2021 (O&M) - - - Dated:- 28-5-2021 - Hon'ble Mr. Justice Jaswant Singh And Hon'ble Mr. Justice Sant Parkash For the Petitioner : Mr. Naveen Bindal, Advocate For the Respondent : Mr. Sanjay Bansal, Sr. Advocate (Sr. Standing Counsel, CBIC) assisted by Mr. Amit Parsad, Advocate ORDER JASWANT SINGH, J. Through instant petition under Article 226 of the Constitution of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent authority, thus declaration became meaningless. The respondent to recover tax liability arising out of aforesaid assessment order, in exercise of power conferred by Section 87 of Finance Act, 1994 vide impugned order dated 23.03.2021 (P-2) attached bank account of the petitioner. [3] The petitioner taking advantage of extension of limitation period by Hon ble Supreme Court vide order dated 08.03.2021 (Annexure P-3) in Suo Motu Writ Petition (Civil) No. 3 of 2020, alongwith mandatory pre-deposit of 7.5% of tax liability as required under Section 35F of the Central Excise Act, 1944 read with Section 83 of Finance Act, 1994, preferred an appeal before first Appellate Authority against the assessment order dated 14.01.2020 (P-1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the recovery of balance amount i.e. the amount in excess of 7.5% or 10% deposited in terms of Section 35F of Central Excise Act, 1944 or Section 129E of Customs Act, 1962, shall be taken during the pendency of appeal where the party/assessee shows to the jurisdictional authorities: (i) proof of payment of stipulated amount as pre-deposit of 7.5%/10, subject to a limit of ₹ 10 Crore, as the case may be; and (ii) the copy of appeal memo filed with the appellate authority. [7] Hon'ble Bombay High Court in Ramchandra' case (supra ) relying upon Board Circular (supra), set aside attachment of bank account on the ground that Appellant has already filed an appeal before Tribunal alongwith mandatory pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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