2021 (7) TMI 734

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....he Appellant Shri. Ghanshyam Soni, Joint Commissioner (AR) & Shri S.N Gohil, Superintendent (AR) for the Respondent ORDER In appeal No C/12124/2018 the issue involved is that whether the appellant was entitled for refund of Rs. 1,99,97,500. Learned Commissioner (Appeals) in the impugned order allowed the revenue's appeal holding that the appellant was required to pay 10% separately over and abo....

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....sit of 7.5% + 10% at the second appeal stage which was settled as per the judgment of Hon'ble Delhi High court in the case of SANTANI SALES ORGANIZATION- 2018-TIOL-1058-HC-DEL-ST. In view of the above judgment the appellant was rightly entitled for the refund of Rs. 1,99,97,500. As regard Appeal No C/12122/2018 and C/12123/2018, he submits that since the appellant is legally entitled for the refun....

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....on of the Tribunal that the petitioner must deposit additional 10% of the duty and penalty in dispute for the second appeal to be heard and adjudicated. We would also quash the circular dated 27th April, 2017 issued by the Tribunal. It is directed that the petitioner and others on filing second appeal before the Tribunal are required to deposit 10% of the amount of duty/ penalty as confirmed by th....

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..... 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. Therefore, the impugned order is not sustainable hence the same is modified. Appeal No C/12124/2018 is allowed by way of remand for passing a fresh order in the light of above observation. 4.2. As regard Appeal No C/12122/2018 and C/12123/2018 we find that since in these appeals the issue involved is that whether ad....