2015 (2) TMI 1286

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e extent of ₹ 32.62 crores already stands en-cashed by Revenue during pendency of the proceedings - The direction to the appellant to further deposit an amount of ₹ 40 lakhs is not appropriate. Matter remanded to the Commissioner (Appeals) to decide the issue on merits without insisting any pre-deposit. - C/Stay/28493/2013 in C/27917/2013-DB - Final Order No. 20279/2015 - Dated:- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sting on any pre-deposit. Otherwise, we find that the appellant s Bank Guarantee to the extent of ₹ 32.62 crores already stands en-cashed by Revenue during pendency of the proceedings. We also note that the issue is prima facie decided in favour of the appellant by the Tribunal in their own case as reported in 2010 (283) ELT 241 (Tri.-Bang.). As such, we find that the direction to the appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X