TMI Blog2015 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 09.09.2014. Obviously, the factual matrix, which has been set out above does not lead to such conclusion being drawn by the Tribunal as correct. In the facts of the present case and considering the fact that total demanded amount and interest have already been deposited, interest of justice would require to allow the petitioner to avail the right of appeal. - Relief granted - decided in favor of assessee. - C.E.A. No. 69 of 2015 - - - Dated:- 1-7-2015 - G. Chandraiah And Challa Kodanda Ram,JJ. For the Appellant : Sri Smt.K.Udaya Sri For the Respondent : Jalakam Sathyaram (Standing Counsel for CB Excise) JUDGMENT {Per the Honble Sri Justice Challa Kodanda Ram} The final order dated 26.11.2014 passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Tribunal vide Miscellaneous Order No.25998 of 2013 seeking clarification whether the petitioner is required to pre-deposit in addition to tax, penalty and interest as well. The Tribunal, by order dated 04.04.2014, while refusing to modify the order passed by it earlier, clarified that the pre-deposit amount, which has been directed, would include the total amount as demanded by the order in appeal. However, taking into consideration all the relevant facts, the Tribunal granted a further extension up to 17.07.2014 to pay the compliance amount, which is forming part of penalty and interest. Aggrieved by the said order, the petitioner approached this Court by filing C.E.A.Nos.80 and 94 of 2014. This Court, by order dated 09.09.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.11.2014 and thereby, there is no compliance of the order of this Court dated 09.09.2014 in letter and spirit. Holding that there is no compliance of the order of this Court, the appeals were rejected on that ground. This order is under challenge before this Court. Learned counsel for the appellant submits that there is an error committed by the Tribunal in appreciating the facts. Though initially the Tribunal by its order dated 23.05.2013 directed tax, interest and penalty to be deposited on account of the order of this Court dated 09.09.2014, petitioner is required to deposit only the amounts covering tax and interest. In the affidavit, the appellant has categorically set out the total tax amount payable would be ₹ 8,85,47,501/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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