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2013 (8) TMI 531 - HC - Service TaxPower u/s 35 – Remand of Matter – Direction to Deposit - Whether in exercise of powers u/s 35C of the Act and while remanding the matter back to the original adjudicating authority, the Appellate Tribunal can issue direction directing the assesse to deposit some amount before his case was considered on merits by the original adjudicating authority on remand - Held that:- No error and/or illegality has been committed by the Appellate Tribunal issuing the direction while remanding the matter back to the original adjudicating authority - There was no bar u/s 35C of the Central Excise Act, 1944 that while referring the case back to the original authority, the Tribunal cannot impose any condition and/or issue any direction of deposit of some amount before any fresh adjudication on remand and it was held that while remanding the case back to the original authority in exercise of powers u/s 35C Appellate Tribunal may issue any direction as it deems fit which can be inclusive of deposit of some amount. It had become necessary to ensure that the assesse cooperated with the Department and in the facts and circumstances of the case, appellant/assessee be required to deposit amount of ₹ 50 lakh - it was required to be noted that the petitioners have never pleaded any financial difficulty/crunch - no error and/or illegality has been committed by the Appellate Tribunal issuing the direction while remanding the matter back to the original adjudicating authority, directing the petitioner assessee to deposit a sum of ₹ 50 lakh, which calls for interference of this Court in exercise of powers under Article 226 of the Constitution of India - Application Dismissed.
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