2014 (9) TMI 838

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..... nd interest demanded or the penalty levied - facially would be applicable to aggrieved assessee, who has suffered adverse orders. It cannot apply to these circumstances where the assessee as in the present case is a respondent. In these circumstances, the direction of the CESTAT to the appellant to deposit 10 lakhs is unwarranted. Accordingly the said order is set aside - Decided in favour of asse .....

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..... ts, i.e. DEPB Script. In the initial round, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), by order dated 3-1-2012 remitted the matter for reconsideration by the adjudicating authority. In the second round, the adjudicating authority, the Additional Commissioner, on 29-10-2012, confirmed the allegations in the Show Cause Notice. This led to the appellant assessee preferring an ap .....

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..... be insisted upon. 5. This Court has considered the submissions. Section 129E enables the persons aggrieved by the orders of the lower authority to prefer an appeal to the CESTAT. The further direction to deposit duty and interest demanded or the penalty levied ? facially would be applicable to aggrieved assessee, who has suffered adverse orders. It cannot apply to these circumstances where the .....

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