Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2012 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 923 - HC - Central ExciseWaiver of pre deposit - whether Tribunal could have directed pre-deposit of the amount of excise duty once it set aside the adjudicating authority’s order and remitted the matter for fresh consideration - Held that:- once the Tribunal remits the matter for consideration, there is no need of pre-deposit of the amount as no demand stands. In these circumstances the direction of the Tribunal cannot be supported in law at all. This Court has considered the submissions. The show cause notice issued to the assessee culminated into a demand of penalty. The order of the Tribunal had the effect of setting at nought the determination of the adjudicating authority fixing the duty and penalty liability. In these circumstances, the Tribunal by no stretch of imagination could have directed the very same amount to be deposited - Court is conscious of the fact that that appeal is pending. Having regard to these contentions of the appellant, it is the impugned order has to be set aside to the extent the appellant is aggrieved. The direction to pre-deposit the amounts demanded, made by the Tribunal is accordingly set aside. - Decided in favour of assessee.
|