TMI Blog2023 (9) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... reveals that most of the part of the amount in question/under sub judication stands already deposited by the appellant. The bank statements reveal that sufficient balance is lying in both of his accounts to meet the situation in case the appeal against the Order-in-Original stands decided against the appellant. The business of the appellant needs money circulation. In these circumstances, there are no reason nor department could produce anything on record to justify the freezing of the appellant s accounts. It is also observed that both the accounts of the appellant have admittedly been frozen. The difficulty as impressed upon on behalf of the appellant in running his business for want of funds cannot be ruled out - Department has not br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17.01.2023. The Department had already frozen the bank accounts of the appellant. The appellant had conveyed to the department vide letter dated 26.04.2023, the factum of the aforementioned deposit pursuant to Order-in-Original dated 07.09.2022 and filing of appeal against the Order-in-Original dated 29.03.2022. Thereafter, it had filed request dated 11.05.2023 to defreeze the accounts. The same has been rejected vide the communication as has been assailed in the impugned appeal. Learned counsel has placed on record the copy of challan vide which the amount of Rs.8,29,383/- (inclusive of Rs.77471/-, the demand confirmed) as a pre-deposit for filing the appeal against the Order-in-Original No. 02/2022-23 dated 07.09.2022. The copies o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s accounts. 6. It is also observed that both the accounts of the appellant have admittedly been frozen. The difficulty as impressed upon on behalf of the appellant in running his business for want of funds cannot be ruled out. It is rather appealable to the reasonable prudence that in absence of the funds, the appellant cannot carry his business activities. Department has not brought on record any such fact which may reflect that appellant has other means to sustain his business. In the light of the discussion above there appears no justification for ordering freezing of the accounts. 7. Resultantly, the order dated 25.05.2023 declining the request of the appellant to defreeze the accounts is hereby set aside. Appeal stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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