TMI Blog2013 (10) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... nce that the original order subsists. A perusal of the aforesaid extract leaves no ambiguity that order levying penalty was set aside and the matter remanded to the Assistant Excise and Taxation Commissioner, Mobile Wing, Jalandhar, to pass a fresh order. The petitioner, admittedly, deposited ₹ 88,000/- at the time of filing appeal. The appeal having been allowed and order of penalty having been set aside, the petitioner is entitled to refund of ₹ 88,000/-. The mere pendency of the remand case, does not entitle the respondents to retain the amount deposited by the petitioner. - Decided in favour of assessee. - Civil Writ Petition No. 23146 of 2013 - - - Dated:- 25-10-2013 - RAJIVE BHALLA AND DR. BHARAT BHUSHAN PARSOON, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director (Investigation), Jalandhar Division, Jalandhar, has not set aside the order imposing penalty, but has merely directed the petitioner to produce relevant material before the Assistant Excise and Taxation Commissioner, Mobile Wing, Jalandhar. The petitioner has never appeared before the officer or produced any material in compliance with the order of remand. It is, however, fairly conceded that the department has also not issued any notice to the petitioner, in accordance with the order passed in appeal. We have heard counsel for the parties and perused order dated 02.11.2006 passed in appeal which reads as follows:- The grounds of appeal and the contents of the penalty order have been considered. The appellant has disputed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A perusal of the aforesaid extract leaves no ambiguity that order levying penalty was set aside and the matter remanded to the Assistant Excise and Taxation Commissioner, Mobile Wing, Jalandhar, to pass a fresh order. The petitioner, admittedly, deposited ₹ 88,000/- at the time of filing appeal. The appeal having been allowed and order of penalty having been set aside, the petitioner is entitled to refund of ₹ 88,000/-. The mere pendency of the remand case, does not entitle the respondents to retain the amount deposited by the petitioner. As a consequence, the writ petition is allowed. The respondents are directed to refund ₹ 88,000/- to the petitioner. The petitioner may, if so advised, raise a plea with respect to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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