https://www.taxtmi.com/caselaws?id=764788 Review is confined to the narrow grounds in Order XLVII Rule 1 CPC, and cannot be used to reargue an order or substitute a rehearing. The tribunal noted that prior acquittal, absence of prosecution, and earlier release of seized money were not new facts, and did not justify waiver or modification of the pre-deposit direction. It also reiterated that adjudication proceedings are independent of criminal prosecution and proceed on the preponderance of probability. Because the conditional pre-deposit requirement and security direction were not complied with within the extended time, the appeals remained not maintainable and were dismissed, along with the review applications. en-us Thu, 09 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764788 Review is confined to the narrow grounds in Order XLVII Rule 1 CPC, and cannot be used to reargue an order or substitute a rehearing. The tribunal noted that prior acquittal, absence of prosecution, and earlier release of seized money were not new facts, and did not justify waiver or modification of the pre-deposit direction. It also reiterated that adjudication proceedings are independent of criminal prosecution and proceed on the preponderance of probability. Because the conditional pre-deposit requirement and security direction were not complied with within the extended time, the appeals remained not maintainable and were dismissed, along with the review applications. Case-Laws FEMA Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764788