2015 (6) TMI 577

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....tions of law. The substantial questions of law are that the Tribunal proceeded in absence of the appellant and the Advocate. The Tribunal was therefore not justified while disposing of the Appeal and imposing a condition of payment of the entire amount of duty while remanding the matter to the lower Appellate Authority. This amount is to be deposited for the redetermination and re-adjudication of the appeal. In other words, while restoring the matter back to the lower Appellate Authority, the Tribunal should not have imposed any such condition. The Tribunal's order and passed in absence of the appellant and the Advocate, therefore, cannot be termed as one favouring the appellant but imposing unreasonable and arbitrary conditions so as to av....

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....epted the argument as raised in the memo of the appeal and the grounds thereof that the appellant deserved an opportunity in accordance with the principles of natural justice to meet the contents of the two statements and which have been relied upon while confirming the demand. That aspect having not been dealt with in the appellate order, the Tribunal set aside the appellate order dated 17th February, 2012 and restored the appeal of the appellant to the file of the Commissioner (Appeals) for rehearing and redetermination. 6. Going by and possibly the apprehension that during the course of such proceedings the Revenue may initiate coercive measures for recovery of tax, interest and penalty that the Tribunal took up the application i....

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....nce of anybody seeking any stay or equitable or discretionary relief, the Tribunal took up the interim application and granted such a relief. Secondly, now there is a subsequent development and that the properties and assets of the appellant have been attached by the Revenue to recover the money/tax by coercive means. That attachment is continuing till date. Therefore no useful purpose would be served by imposing such a condition. 10. Mr. Mishra appearing on behalf of the Revenue has no instructions. 11. In the light of the admitted position and emanating from the appellant that its properties and assets are attached, we are of the view that in the circumstances peculiar to the assessee the direction contained in paras 9.1 a....