TMI Blog2012 (9) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration, there is no need of pre-deposit of the amount as no demand stands. In these circumstances the direction of the Tribunal cannot be supported in law at all. This Court has considered the submissions. The show cause notice issued to the assessee culminated into a demand of penalty. The order of the Tribunal had the effect of setting at nought the determination of the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16101/2012 Exemption is allowed subject to all just exceptions. Application is disposed of. CM 16102/2012 (Delay) In view of the averments made in the application the delay in re- filing the appeal is condoned. Application is disposed of. CEAC 33/2012 and CM 16100/2012 The appellant is aggrieved by an order dt.14.3.2012 of the CESTAT ( Tribunal , for short) whereby while accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany?s directors. 3. The appellant approached the Tribunal which accepted the contentions but at the same time directed remit of the remand of the matter for fresh consideration by the adjudicating authority stating as follows: 10. On consideration of the submissions made by the parties and the record we are of the view that the adjudication order in the present form cannot be sustained be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no need of pre-deposit of the amount as no demand stands. In these circumstances the direction of the Tribunal cannot be supported in law at all. This Court has considered the submissions. The show cause notice issued to the assessee culminated into a demand of penalty. The order of the Tribunal had the effect of setting at nought the determination of the adjudicating authority fixing the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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