2021 (10) TMI 202

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....te.   Respondents Through Mr. Harpreet Singh, Standing Counsel. Mr. Rajiv Kapur with Ms. Kushboo Kapur and Mr. Akshit Kapur, Advocates.   MANMOHAN, J. (Oral) 1. Present writ petition has been filed challenging the Notice dated 24th July, 2019 issued by the Respondent No 2. Petitioner also seeks directions to the Respondents to de freeze the Bank Account bearing no 30054061864 wi....

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....irement of deposit of 7.5% of the total alleged demand before filing of the appeal on 13th November 2019. He submits that it is settled law that once a party deposits the mandatory amount of 7.5%, there is no reason for recovery of any further amount from the Petitioner during the pendency of the appeal. He relies on the decision of the Customs, Central Excise and Service Tax Tribunal in Kala Mine....

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....half of the Revenue and Mr. Rajiv Kapur, Advocate accepts notice on behalf of respondent no.3-State Bank of India.   6. Mr. Harpreet Singh states that the Customs, Excise and Service Tax Appellate Tribunal is functional and appeals are being regularly heard by the said Tribunal. 7. In view of the aforesaid, this Court directs the registry of Customs, Excise and Service Tax Appellate Tri....