https://www.taxtmi.com/caselaws?id=45216 Where an assessee made a statutory pre-deposit under s.35F pending appeal against an adjudication demand, the HC held that such amount retains the character of a "deposit pending appeal" and can be appropriated or refunded only in accordance with the appellate outcome. Since the Tribunal had set aside the adjudication order and remanded the matter for fresh consideration due to unsatisfactory adjudication, there was no subsisting demand to justify retention of the pre-deposit, and no statutory provision authorising a fresh "pre-deposit" pending re-adjudication. The continued withholding lacked authority of law; consequently, the HC set aside the Tribunal's direction to retain the amount and ordered refund of the pre-deposit. en-us Mon, 09 Nov 1998 00:00:00 +0530 Thu, 18 Dec 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45216 Where an assessee made a statutory pre-deposit under s.35F pending appeal against an adjudication demand, the HC held that such amount retains the character of a "deposit pending appeal" and can be appropriated or refunded only in accordance with the appellate outcome. Since the Tribunal had set aside the adjudication order and remanded the matter for fresh consideration due to unsatisfactory adjudication, there was no subsisting demand to justify retention of the pre-deposit, and no statutory provision authorising a fresh "pre-deposit" pending re-adjudication. The continued withholding lacked authority of law; consequently, the HC set aside the Tribunal's direction to retain the amount and ordered refund of the pre-deposit. Case-Laws Central Excise Mon, 09 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45216