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2017 (12) TMI 956 - HC - Central ExciseValidity of order directing to make pre-deposit while Remanding back the proceedings - Held that: - Under sub-section (1) of Section 35, the appellate Tribunal has a power to pass such orders on the appeals as it thinks fit, either confirming, modifying or annulling the decision appealed against or it may also refer the case back to the authority which passed such decision or order with such directions as the appellate Tribunal may think fit, for a fresh adjudication after taking additional evidence, if necessary. The powers of the Tribunal, thus, while entertaining an appeal at the hands of aggrieved person are quite wide. Nevertheless, requiring an assessee to deposit hefty sum of ₹ 50 lakhs while remanding the proceedings for fresh consideration, would not be justified, when the Tribunal, remanding the proceedings for fresh disposal was essentially wiping out the order of adjudicating authority which is adverse to the assessee-appellant. If that be so, requirement of deposit of ₹ 50 lakhs by way of pre-condition would be rather harsh and onerous. Similar view taken in the case of WAGHBAKRIWALA RAYONS Versus UNION OF INDIA [2016 (2) TMI 18 - GUJARAT HIGH COURT]. The adjudicating authority shall pass fresh order after giving opportunity of hearing to the petitioner, however, without insisting on the condition of deposit of ₹ 50 lakhs as directed by the Tribunal - petition allowed.
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