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2023 (8) TMI 800 - CESTAT NEW DELHIViolation of initial mandate of status quo - Refund of pre-deposit - HELD THAT:- It is observed that in M/S SHREE KRISHNA PAPER MILLS & IND. LTD. VERSUS CC, JODHPUR [2017 (8) TMI 1522 - CESTAT NEW DELHI], the issue about the proposal of duty demand along with penalty in show cause notice dated 4.9.2006 was remanded back to the original adjudicating authority, but only for the purpose of jurisdiction of the officer issuing the show cause notice. There are no findings found as far as the merits of the proposed demand are concerned in the said final order. The parties were directed to maintain the status quo. Though the said order stands set aside, in view of the order of this Tribunal in SHREE KRISHNA PAPER MILLS & INDUS. LIMITED VERSUS COMMISSIONER OF CUSTOMS (PREV.) , JODHPUR [2019 (3) TMI 829 - CESTAT NEW DELHI], it is observed that the impugned application seeking refund of Rs. 2.5 crores was filed prior to filing the said miscellaneous application seeking rectification. Hence the application is observed to be in violation of the directions of status quo of order dated 11.8.2017 as were live on 17.9.2017, the date of the application for refund. It is also observed from the order in SHREE KRISHNA PAPER MILLS & INDUS. LIMITED VERSUS COMMISSIONER OF CUSTOMS (PREV.) , JODHPUR itself that the amount of deposit at the investigation stage cannot be considered as pre-deposit. The issue of the appropriation of the amount of Rs. 2.5 crores, the refund whereof has been in question in the impugned appeal is still not decided. Resultantly, the present appeal is held to be pre-mature and accordingly is dismissed is being pre-mature.
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