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2023 (9) TMI 357

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....ized Representative for the Respondent ORDER Present appeal has been filed against the order dated 25.05.2023 vide which the request of the appellant dated 11.05.2023 for unfreezing his bank accounts has been rejected. 2. Final arguments by the counsel for the appellant as well as by learned DR appearing for the department, heard. 3. Learned counsel for the appellant has mentioned that two d....

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....orementioned deposit pursuant to Order-in-Original dated 07.09.2022 and filing of appeal against the Order-in-Original dated 29.03.2022. Thereafter, it had filed request dated 11.05.2023 to defreeze the accounts. The same has been rejected vide the communication as has been assailed in the impugned appeal. Learned counsel has placed on record the copy of challan vide which the amount of Rs.8,29,38....

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....ds, we observe that the amount as was confirmed to be recovered from the appellant vide the Order-in-Original No.20 dated 29.03.2022 has already been objected as the appeal has been filed against the said order and the same is pending consideration. The other Order- in-Original No. 02 dated 07.09.2022 is not in dispute here. The copy of challan as placed on record reveals that most of the part of ....