2018 (9) TMI 671

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..... AJU, MEMBER (TECHNICAL) For Appellant: Shri G.K. Sardar (Advocate) For Respondent: Shri G. Jha (AR) ORDER The applicant filed Misc. Application under Rule 41 Of CESTAT Procedure Rules, 1982 for certain direction to the Respondent, such as time deposited during investigation towards condition of furnishing of bank guarantee for 100% differential duty as ordered by this Tribunal vide order da .....

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..... any SCN was issued nor any demand was confirmed, therefore, the amount deposited should be adjusted against the differential duty in the present case. Accordingly he prays that this Hon'ble Bench may please give direction to the Respondent to allow the bank guarantee only for the differential unpaid amount after adjusting with deposit already made during investigation. 3. Sh. G. Jha Ld. Super .....

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..... ential duty needs to be reduced to the extent of deposit already made. As regard the letter of the department that this deposit is towards the past liability, we find that no supporting evidence was produced by the Revenue that this deposit is towards some past liability. We find that neither any SCN issued nor any demand is confirmed at this stage. Even if the Revenue intend to make out any case .....

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