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will be filed against the latest OIA and already pending appeal against the earlier OIA against remand order has to be withdrawn.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take time, so in the mean time whether can I use pre-deposit already paid at the time earlier appeal (which will be withdrawn in due course) for the fresh appeal against the latest OIA or I have pay pre-deposit second time for the same disputed amount and can claim refund on receipt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..

AI Summary

Pre-deposit in CESTAT appeal can be reused for new appeal if earlier one is withdrawn with proof. A query was raised regarding the status of a pre-deposit paid in an appeal before the CESTAT when a case was remanded for further adjudication. The inquirer asked whether the pre-deposit could be used for a new appeal against a fresh Order-in-Appeal (OIA) if the earlier appeal is withdrawn. A respondent suggested that upon withdrawing the earlier appeal and providing proof to the CESTAT Registrar, there should be no need to pay the pre-deposit again. It was advised to submit a written request to the Registrar, which is likely to be accepted.