TMI Blog2021 (7) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Tribunal are required to deposit 10% of the amount of duty/ penalty as confirmed by the first appellate authority inclusive of 7.5% pre-deposit made for the first appeal. 10% would not be in addition to and over and above 7.5% of pre deposit made for the first appeal. Thus, in the case of second appeal before CESTAT, the appellant is required to pay total 10% i.e. 7.5% at first appellate stage and remaining 2.5% at the stage of appeal before the CESTAT. Therefore, the view taken by the Learned Commissioner (Appeals) that appellant at tribunal stage is required to pay total 17.5% i.e. 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. Therefore, the impugned order is not sustainable hence the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Originals dated 17.04.2007 2. Shri Vishal Agarwal, Learned Counsel along with Shri Vipin Jain, Shri Roshil Nichani and Shri Abhishek Kapadia, Learned Advocates appeared on behalf of the appellants. Shri Vishal Agarwal submits that the issue is that whether the appellant is required to make a pre- deposit of 7.5% + 10% at the second appeal stage which was settled as per the judgment of Hon ble Delhi High court in the case of SANTANI SALES ORGANIZATION- 2018-TIOL-1058-HC-DEL-ST. In view of the above judgment the appellant was rightly entitled for the refund of ₹ 1,99,97,500. As regard Appeal No C/12122/2018 and C/12123/2018, he submits that since the appellant is legally entitled for the refund of ₹ 1,99,97,500 the adjustment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected. In the facts of the case there would be no order as to costs. 4.1 In view of the above judgment of Delhi High Court and appeal before the CESTAT in the case of second appeal before CESTAT, the appellant is required to pay total 10% i.e. 7.5% at first appellate stage and remaining 2.5% at the stage of appeal before the CESTAT. Therefore, the view taken by the Learned Commissioner (Appeals) that appellant at tribunal stage is required to pay total 17.5% i.e. 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. Therefore, the impugned order is not sustainable hence the same is modified. Appeal No C/12124/2018 is allowed by way of remand for passing a fresh order in the light of above observation. 4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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