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2014 (3) TMI 40

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..... : Mr. Jaimin Gandhi, AGP ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. In view of the limited controversy involved in these appeals, issue notice to the sole respondent, returnable forthwith. Learned AGP Shri Jaimin Gandhi waived service of notice for admission on behalf of the respondent. He is supplied with an advance copy. 2. In these appeals, the common appellant has challenged c .....

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..... ears, the same may be taken into consideration and the amount payable shall be reduced to the extent of such refund. The balance of 25% of the tax demand shall be paid within one month from today. On payment of this amount, the stay will come into operation. For compliance of this order and for production of challan, the hearing of these appeals is adjourned to 15.7.2013." 3. The appellant did no .....

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..... d that the appellant cannot seek adjustment of the refund since no order regarding refund has been passed. Be that as it may, on 16.8.2013, the tribunal rejected the appeals since the requirement of predeposit was not fulfilled. These orders are in challenge before us. 5. We notice that even before the tribunal the appellant's main request was for reduction of predeposit requirement from 25% to 2 .....

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..... ated 14.6.2013 is extended till 15.3.2014. 2) If such amounts are deposited, the appeals of the appellant before the first appellate authority shall be taken up for hearing on merits. The appellate authority shall endeavour to hear the appeals expeditiously and preferably within four months thereafter. 3) We are informed that after remand, the adjudicating authority has not passed any fresh orde .....

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