2006 (5) TMI 528

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....ondent and submits that she has already filed a counter affidavit. The petition is heard for final disposal with consent. 2. Aggrieved by an order passed by the adjudicating authority, the petitioner herein preferred an appeal before the CESTAT and prayed for waiver of pre-deposit of an amount of ₹ 21,55,788/- held recoverable from it on account of duty drawback illegally claimed. The ....

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.... appeal for non-compliance with the order of pre-deposit in terms of its order dated 20th October, 2005 impugned in this petition. Aggrieved the petitioner has assailed the correctness of the said order and inter alia prayed for a direction to the respondents to de-freeze the account which was frozen in the course of investigation proceedings and to adjust the amount lying in the same towards the ....

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....ould not be available to the petitioner to enable it to make the pre-deposit. Counsel appearing for the respondents argued that since the adjudicating authority had not issued any direction for appropriation of the amount lying in the frozen account, the said amount could not be appropriated by the respondents without a suitable direction from this Court. We are inclined to issue such a direction ....