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TMI Blog2012 (12) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1944 (for short, "the Act") against the order dated 19-12-2011 (Annexure P/1) passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, "the Tribunal"). 4. This appeal was admitted for final hearing on the following two substantial questions of law :- "1. Whether the Tribunal was justified in directing the appellant (assessee) to make a pre-deposit of Rs. 30 Lakhs while remanding the case to the Commissioner for deciding the issue afresh after affording an opportunity of being heard to the assessee by filing reply to the show cause notice etc.?" 2. Whether the Tribunal was justified in remanding the case without setting aside of the order passed by the Commissioner dated 26-3-2010 in case No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the adjudicating authority referred above. The order was set aside by the Tribunal essentially on the ground that since the appellant (assessee) was not offered any opportunity of being heard because they did not file any reply to show cause notice and, hence, the order is not liable to be sustained. It was accordingly set aside and the case was remanded to the adjudicating authority by giving opportunity to the assessee to file reply to the show cause notice to enable the adjudicating authority to pass appropriate orders in the matter in accordance with law. However, while remanding the case, the Tribunal directed the assessee to deposit a sum of Rs. 30 lakhs, in cash, as a pre-condition to file a reply to the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the appellant (assessee) in relation to the subject matter of the show cause notice. 13. In our opinion, therefore, at the stage, all that we wish to direct the appellant (assessee) to only furnish the solvent security to the due satisfaction of the dues proposed to be recovered from the appellant (assessee) pursuant to the show cause notice referred above. 14. Let the solvent security be furnished by the appellant (assessee) within one month from today. In case, if any adverse order is passed by the adjudicating authority against the appellant (assessee) for the amount and, in case, if appellant (assessee) fails to pay the amount so demanded after it attains finality, then, in that event, the amount which is sought to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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