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TMI Blog2008 (7) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... y leviable against appellant after the setting aside of OIO - when appellant is seeking opportunity of hearing, deposit of 30 lacs is harsh - Commissioner shall hear the appellant as directed by the Tribunal, but without requiring the appellant to deposit 30 lacs - 3 of 2008 - - - Dated:- 29-7-2008 - Advocates who appeared in this case: For the Appellant : Ms. Reema Jain with Mr. Abhinav Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the present appellant, there were others also who had filed appeals in respect of the said order-in-original, before the tribunal. The appellant had also filed an application for waiver of pre-deposit. When the question of waiver of pre-deposit was being heard by the Tribunal, the Tribunal came to the conclusion that it would be a fit case to direct the Commissioner to pass fresh orders after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner.? The Tribunal further directed :- "Accordingly, we direct M/s Satvik Industries to deposit a sum of Rs.30.00 lacs within six weeks from today. On such deposit being made, the said appellant will be given fresh opportunity of hearing and fresh order on merit shall be passed by the Commissioner. It is made clear that if the amount is not paid within the aforesaid period, the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed by the Tribunal as a condition for hearing the appellant in the original proceedings. He also submitted that before a direction with regard to the deposit could be made under the said provision, there must be some duty or penalty levied. Since the Tribunal had set aside the order-in-original, there was no duty or penalty levied against the appellant and, as such, the question of makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , ought not have to have imposed a condition for deposit of Rs.30.00 lacs which is clearly harsh and burdensome particularly, when what the appellant is seeking is an opportunity of hearing. The impugned order is set aside to the extent that the appellant was required to make a deposit of Rs. 30.00 lacs. The remand order survives and the Commissioner shall hear the appellant as directed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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