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Issues: (i) Whether the amount appropriated by the department out of the pre-deposit was liable to be refunded in part to the assessee; (ii) Whether the matter required a fresh decision on merits after compliance with the Tribunal's direction.
Issue (i): Whether the amount appropriated by the department out of the pre-deposit was liable to be refunded in part to the assessee.
Analysis: The amount of Rs. 5,00,000/- had been appropriated by the department in connection with one appeal, while only Rs. 2,00,000/- was required to be retained in compliance with the Tribunal's earlier direction in the connected matter. The remaining amount was therefore not required to be retained against the second demand.
Conclusion: The assessee was held entitled to refund of Rs. 3,00,000/-.
Issue (ii): Whether the matter required a fresh decision on merits after compliance with the Tribunal's direction.
Analysis: Since the directed amount had already stood appropriated, the Tribunal held that the direction in the connected matter stood complied with. The Commissioner (Appeals) was therefore required to hear and decide the appeals on merits after giving the appellants an opportunity of hearing.
Conclusion: The matters were directed to be decided afresh on merits by the Commissioner (Appeals).
Final Conclusion: The assessee obtained partial relief by way of refund, and the connected appeals were sent back for adjudication on merits after opportunity of hearing.
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