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Union of India Versus M/s. Oracle India Pvt. Ltd.

2016 (7) TMI 421 - KARNATAKA HIGH COURT

Condition of mandatory deposit of certain amount before filing an appeal - The learned Counsel for the respondent submitted that as per the amendment made, even if the appellant has preferred appeal against the demand confirmed the order in the original, the requisite amount to be deposited is only 7.5% and therefore, full amount of the demand confirmed cannot be retained by the Department. - Held that:- Considering the facts and circumstances that the demand is set aside in the proceedings .....

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ntial order, the interim stay granted by this Court in the present appeal for refund of the amount on condition of furnishing of Bank guarantee shall continue to remain in operation. - Decided in favor of appellant. - WRIT APPEAL NO. 3853/2013(T-TAR) - Dated:- 31-5-2016 - MR. JAYANT PATEL AND MR.B. SREENIVASE GOWDA JJ. APPELLANTS: (By SMT. MANJULA K. S., ADV. AND SRI. N. R. BHASKAR, SR. CGSC) RESPONDENT: (By SRI. G. SHIVADASS, ADV. AND SMT. LAKSHMI KUMARAN AND SRIDHARAN, ADVS., JUDGMENT JAYANT P .....

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the respondent. 3. When we have taken up the matter for final hearing, it has been brought to our notice by the learned Counsel appearing for both the sides that i n view of the interim order passed by this Court, the direction issued in paragraph 3 for return of the amounts by furnishing Bank guarantee has not been implemented and further the appeal was preferred by the respondent against the order dated 21st May, 2013, and the matter went up to the Tribunal and as per the order of the Tribunal .....

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the Tribunal. The learned Counsel for the respondent submitted that a s per the amendment made, even if the appellant has preferred appeal against the demand confirmed the order in the original, the requisite amount to be deposited is only 7.5% and therefore, full amount of the demand confirmed cannot be retained by the Department. Whereas, the learned Counsel for the appellants submitted that such stage has not occurred and at this stage, the refund may not be ordered. 4. However, the learned .....

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ir respective clients. But it was also submitted that the rights and contentions of both the sides before the Appellate Authority may be kept open. 5. Considering the facts and circumstances that the demand is set aside in the proceedings before the Appellate Authority earlier and also by the Tribunal and the matter is remanded to the Original Authority and the matter is at large pending before the Original Authority, we find that the interim order passed by this Court in the present appeal can .....

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er the finalization of the said amount which may be required to be deposited, the question may be examined for refund of the rest of the amount on appropriate terms and conditions as may be finalised by the appellant authority. 6. In view of the aforesaid peculiar facts and circumstances of the case and the subsequent development of the matter, we find that the following order shall meet the ends of justice. (i) The Original Authority before whom the matter is pending for adjudication, shall tak .....

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