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2015 (2) TMI 195 - CESTAT MUMBAIRecovery of dues - Freezing of accounts - the appellant has complied with the mandatory requirement of depositing of 7.5% of the total duty liability - Held that:- In our considered view and as also statutorily once mandatory deposit of 7.5% has been made, there is no reason for recovery of any further amount from the appellant and the action of the Dy. Director, DGCEI seems to be beyond the scope of law. In our view, there is no need to freeze the account of the appellant as long as the appeal is pending before this Bench. Accordingly, we direct the lower authorities, specially the Dy. Director, DGCEI, Goa to defreeze the account forthwith by issuing appropriate instructions to the appellant's bankers. - Decided in favour of appellant.
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