TMI Blog2018 (5) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the predeposit requirement - impugned orders passed by the Tribunal dismissing the appeals of the present appellants on the question of predeposit would not survive. - R/Tax Appeal No. 781 of 2017 With R/Tax Appeal No. 782 of 2017 With R/Tax Appeal No. 783 of 2017 - - - Dated:- 23-3-2018 - MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Petitioner : Rishi O Malik(7727) For The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als noticing that the issue is pending before the Supreme Court. The Tribunal thereupon prevented the department from carrying out any further recoveries, at the same time, prevented the assessees from claiming refund. Liberty was granted to approach the Tribunal once the Supreme Court judgment is available. We may reproduce the relevant portion of the Tribunal's order dated 20.09.2017 in grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the view that the status quo should be maintained i.e. no recovery nor any refund of the amounts involved in these appeals would be processed during this period. Further, we do not see substance in the apprehension of the learned Advocates for the respective Appellants, that with the judgment on the issue of classification by the Supreme Court, all other ancillary issues would remain undecid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revival of their appeals before the Tribunal. Such appeals would stand revived from the stage of meeting with the predeposit requirement. Such question will be considered afresh depending on the outcome of the proceedings before the Supreme Court. 4. The impugned orders passed by the Tribunal dismissing the appeals of the present appellants on the question of predeposit would not survive. All ..... X X X X Extracts X X X X X X X X Extracts X X X X
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