2012 (9) TMI 923

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....e Appellant : Mr. Abdhesh Choudhary, Adv. For the Respondent : Mr. S. Zafar Moomis, sr. standing counsel ORDER CM 16101/2012 Exemption is allowed subject to all just exceptions. Application is disposed of. CM 16102/2012 (Delay) In view of the averments made in the application the delay in re- filing the appeal is condoned. Application is disposed of. CEAC 33/2012 and CM ....

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.... and demand for Rs. 8,52,10,740/- was raised on the company. In addition penalty amounts were directed to be paid by the company?s directors.  3. The appellant approached the Tribunal which accepted the contentions but at the same time directed remit of the remand of the matter for fresh consideration by the adjudicating authority stating as follows: "10. On consideration of the submiss....

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....ed during the adjudication proceedings." 4. It is urged that once the Tribunal remits the matter for consideration, there is no need of pre-deposit of the amount as no demand stands. In these circumstances the direction of the Tribunal cannot be supported in law at all. This Court has considered the submissions. The show cause notice issued to the assessee culminated into a demand of penalty. T....