https://www.taxtmi.com/caselaws?id=94275 A part of a pre-deposit appropriated by the department was not required to be retained against the second demand, so the assessee was entitled to refund of the excess amount. The Tribunal also held that, because the directed amount had already been appropriated, compliance with its earlier direction was complete. The Commissioner (Appeals) was therefore required to hear the connected appeals afresh and decide them on merits after giving the appellants an opportunity of hearing. en-us Wed, 15 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94275 A part of a pre-deposit appropriated by the department was not required to be retained against the second demand, so the assessee was entitled to refund of the excess amount. The Tribunal also held that, because the directed amount had already been appropriated, compliance with its earlier direction was complete. The Commissioner (Appeals) was therefore required to hear the connected appeals afresh and decide them on merits after giving the appellants an opportunity of hearing. Case-Laws Central Excise Wed, 15 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94275