2017 (10) TMI 30

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....ADVOCATE For The Opponent : MR SUDHIR M MEHTA, ADVOCATE (PER : HONOURABLE MR. JUSTICE AKIL KURESHI) 1. These two tax appeals are filed by Shiva Industrial Security Agency, a proprietary concern (hereinafter referred to as 'the agency') and Shiva Industrial Security Agency (Guj.) Pvt. Ltd., an incorporated company (hereinafter referred to as ' the Company'). The management and control of b....

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....from the year 2006-07 to 2010-11. This, according to the appellants, gave rise to double demand by the department for the same period against the same assessees. 3. We may record that the adjudicating authority's orders confirming the demands against the agency as well as the Company in connection with the show cause notices issued by the Surat Commissionerate, came to be challenged before the ....

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....on the appellants to satisfy such requirements. Finding that such requirement was not fulfilled, the Tribunal by impugned order dated 28.09.2016 dismissed both the appeals of the agency as well as the Company. The Tribunal noted that the contention of the overlapping demands in two different show cause notices which gave rise to two orders in original against the agency as well as the Company was ....

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....ew of the matter, the department cannot hold on to the pre-deposit made by the noticees. The amount of pre-deposit could be appropriated towards the final demand that may be confirmed by the higher authority or the Tribunal but once the appeal is allowed, may be with an order of remand and the order of the adjudicating authority is set aside, the amount of pre-deposit must be returned to the notic....