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Step 2 – Draft Generation
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• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Cooperative society wins appeal after depositing 10% disputed amount The appeal against the Commissioner (Appeals) order was dismissed for non-depositing the required pre-deposit amount. The appellant, a cooperative society ...
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Provisions expressly mentioned in the judgment/order text.
Cooperative society wins appeal after depositing 10% disputed amount
The appeal against the Commissioner (Appeals) order was dismissed for non-depositing the required pre-deposit amount. The appellant, a cooperative society in the sugar and molasses industry, faced a demand for credit reversal, penalty, and interest. After depositing 10% of the disputed amount, the Tribunal remanded the case back to the Commissioner (Appeals) for a fresh hearing on merits, considering the appellant's compliance with the deposit requirement and reliance on a Supreme Court decision. The impugned order was set aside, and the appeal was allowed for further consideration.
Issues involved: The appeal against the order of the Commissioner (Appeals) dismissed due to non-deposit of pre-deposit amount of 7.5%.
Issue 1: Non-deposit of pre-deposit amount
The appellant, a cooperative society engaged in the manufacture of sugar and molasses, availed cenvat credit on input services. The department alleged wrongful availing of credit, leading to a demand for reversal of Rs. 13,92,023/-, along with penalty and interest. The Assistant Commissioner affirmed the demand, and the appeal before the Commissioner (Appeals) was rejected for non-deposit of the pre-deposit amount. The appellant has now deposited 10% of the disputed amount, complying with the requirement. The Tribunal found this compliance in the interest of justice and remanded the appeal back to the Commissioner (Appeals) for consideration on merits, citing the appellant's reliance on a decision of the Apex Court.
The impugned order was set aside, and the appeal was allowed by way of remand to the Commissioner (Appeals) for a fresh hearing on merits.
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