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2018 (10) TMI 1421

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....ssioner (AR) for the Respondent ORDER Per: Ramesh Nair Applicant filed this miscellaneous application for directions to the Adjudicating Authority under Rule 41 of CESTAT Procedure Rules, 1982 to consider Rs. 35 Lakh already deposited for execution of bank guarantee for provisional release of the seized goods. 2. The department has denied the request of the applicant on the ground that CEST....

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....ted 17.08.2018, wherein the following order was passed:- "4. We have carefully considered the submission made by both the sides and perused the records. This Bench, in its order dated 02.07.2018, ordered for furnishing bank guarantee of 100% of differential duty, this means, it is obvious that the bank guarantee will be required only in respect of unpaid amount. As per the submission made by the ....

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....om, Kandla, it is abundantly clear that the deposit made by the applicant after seizure of the goods is in connection with the seizure of the goods only, one of the letters is scanned below: From the above letter is clear that the deposit is towards the seizure of the goods. Moreover, as observed since there is no demand otherwise exist this deposit has to be considered against the seizure of the....