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2020 (10) TMI 159 - HC - Central ExciseMaintainability of petition - requirement of mandatory pre-deposit - the specific case of the petitioner was that in its appeal and during hearing they had submitted that an amount of ₹ 12,50,000/- has already been deposited and the demand notice dated 14th August 2019 contained an amount of ₹ 7,86,135/- which has been deposited before issuance of the said demand and required to be appropriated - HELD THAT:- Once a demand raised by the authority amounting to ₹ 22,99,635/- has attained finality up to the stage of Tribunal, there is no scope of considering the grievance of the petitioner regarding adjustment of any amount against this demand which might have been deposited by the petitioner at any stage prior to the demand raised by the petitioner. It is also found from the record that the petitioner himself had availed of the scheme declaring that an amount of ₹ 22,99,635/- was due against the petitioner and thereafter it is not open to the petitioner to raise any further grievance regarding the outstanding dues which remained against the petitioner. In exercise of the power under Article 226 of the Constitution of India, there is no scope for entering into the calculation which has been arrived at by the respondent department and on the face of it, it is not in dispute that the demand raised by the authority against the petitioner having attained finality, petitioner should go strictly as per scheme. Petition dismissed.
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