Pre-deposit paid in appeal in remand case.

[Augusten Jiwan]

Dear Sir,

Against an Order-in-Appeal where case was remanded 2nd time for 3rd time adjudication, an appeal was filed before the CESTAT against the remand order of Commissioner (Appeals) by paying requisite pre-deposit. However, in the mean time, if adjudication is done by the adjudicating authority in view of the remand order of the Commissioner (Appeals) and on the basis of 1st appeal, if OIA is also passed against which a fresh Appeal before CESTAT is liable to be filed, what would be status of pre-deposit which had already been paid while filing earlier appeal before CESTAT against remand order of the Commissioner (Appeals). Now in these circumstances, again appeal will be filed against the latest OIA and already pending appeal against the earlier OIA against remand order has to be withdrawn. Now my doubt is that the process of withdrawal of appeal will take time, so in the mean time whether can I use pre-deposit already paid at the time earlier appeal (which will be withdrawn in due course) for the fresh appeal against the latest OIA or I have pay pre-deposit second time for the same disputed amount and can claim refund on receipt of orders permitting to withdraw earlier appeal..

[KASTURI SETHI]

In my view, if you withdraw the earlier appeal and produce the proof of application for withdrawal to the Registrar, CESTAT; there will be no need to pay pre-deposit again. You should make a written request to The Registrar, CESTAT for this purpose. Hopefully it will be accepted.

[Augusten Jiwan]

Thanks Sethi Saheb.

AI Summary

Pre-deposit use in appellate proceedings: previously paid pre-deposit may be applied to fresh appeal upon withdrawal. If an appellant withdraws the earlier appeal against a remand order and presents proof of the withdrawal application to the Registrar, CESTAT, the previously paid pre-deposit need not be paid again; a written request should be made to the Registrar to apply the existing pre-deposit to the fresh appeal, subject to the Registrar's acceptance.