2018 (11) TMI 162

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....ts No. 2 to 4 consequent to the order dated 1st November 2017 passed by the Respondent No. 3-Additional Commissioner of CGST & Central Tax under the Central Excise Act, 1944 (for short "the Act"). 2. It is the Petitioner's case that the order in original dated 1st November 2017 passed by the Additional Commissioner CGST & Central Tax - Respondent No. 3 was served upon the Petitioner only on 7th May 2018. On receipt of the order, the Petitioner had filed an Appeal to the Commissioner (Appeals) along with the necessary pre-deposit of 7 1/2 percent of the Central Excise dues in terms of Section 35F of the Act. This deposit would, according to the Petitioner, warrant a complete stay of the recovery proceedings for the balance duties payabl....

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.... best to await the decision of the Commissioner (Appeals) who has fixed the hearing of the Petitioner's Appeal on 16th October 2018, as he is not available in the next week being on leave. We are of the view that since the Petitioner's bank accounts have been attached, causing immense prejudice to the Petitioner, the Respondent No. 6 - Commissioner (Appeals) would decide the Petitioner's Appeal as expeditiously as possible and preferably on or before 22nd October 2018. The Petitioner states that he would attend the hearing on 16th October 2018 and not take any adjournments to enable an early decision on the Appeal filed by him. 6. The Petition to be on board on 23rd October 2018. 2. The order dated 22 October 2018 of the Comm....

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.... Petition states that an Appeal has been filed on 24 October, 2018 from the order dated 22nd October, 2018 passed by the Commissioner (Appeals) to the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). Consequent there to the Petitioner has also addressed a communication to the Respondent Nos. 2, 3 and 4 i.e. the Commissioner, Additional Commissioner and Deputy Commissioner of Central Excise seeking a vacation of the attachment of the bank account and residential flat. 3. Mr. Jetly, the learned counsel appearing for the Revenue states that the bank account which have been attached by the Respondents have been vacated by letter dated 29th October, 2018 addressed to the Manager, I.C.I.C.I. A copy of the same is tendered across th....