TMI Blog2016 (7) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... atter is at large pending before the Original Authority, we find that the interim order passed by this Court in the present appeal can be continued so far as it relates to refund of the amount as furnishing of the Bank guarantee. - Until the appropriate order is passed by the Appellate Authority, as referred to herein above, the application for waiver and further consequential 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. AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said Order- in-Original, which may be passed by the authority, there is a right of appeal before the Appellate Authority and thereafter, may be also before 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 Counsel appearing for both the sides after some deliberations have agreed that if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 take appropriate decision for confirmation of the demand or for withdrawal of notice or for any appropriate order within a period of three months from the date of receipt of the order of this Court. (ii) In the event the order is passed against the respondent and any amount of demand is confirmed, it may be open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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