2014 (11) TMI 747

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....handra Rao, J For the Appellant : Sri S Ravi, Senior Counsel For the Respondent : Sri Gopala Krishna Gokhaley JUDGEMENT Per: Kalyan Jyoti Sengupta: Learned counsel for the Revenue is present. 2. After hearing Sri S. Ravi, learned Senior Counsel appearing for the appellant, and Sri V. Gopala krishna Gokhaley, learned counsel for the respondent - Revenue, we admit the appeal on the following s....

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....Counsel appearing for the appellant, argued that the Tribunal has no jurisdiction to ask the appellant to make the deposit as a pre-condition for fresh adjudication. Unlike Civil Court, the Tribunal, being an appellate authority, has no power or jurisdiction to ask for security before adjudication. 5. Learned counsel for the respondent submits that the Tribunal thought the deposit as a measure of....