2024 (3) TMI 811

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....espondent Through: Mr. Aditya Singla and Mr. Mahesh Agarwal, Advs. ORDER CM APPL. 35937/2023 ( 138 days delay in filing the appeal ) Bearing in mind the disclosures made, the delay of 138 days in filing the appeal is condoned. Application shall stand disposed of. CUSAA 47/2023 1. The appellant questions the validity of the order dated 30 August 2022 passed by the Customs, Excise and Serv....

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....r the purposes of the pre-deposit mandated in terms of Section 129E of the 1962 Act. 3. The CESTAT has in terms of the order impugned while taking note of the statutory position held that it is only in situations where the person or the entity seeking waiver/adjustment for the purposes of pre-deposit has itself tendered those amounts during the course of investigation, the issue of adjustment wou....

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....sually, the impugned order itself appropriates the amounts already deposited towards the liability of duty or penalty. However, if X has deposited any amount it cannot be set off against the liability of Y. Therefore, the amounts deposited by the other entities cannot be reckoned towards the pre-deposit by the appellant herein. Such amounts can be reckoned towards pre-deposit in appeals, if any, b....

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....s of appealing". The provision further stipulates that it is the said person who shall ".....pending the appeal deposit the duty and interest demanded or the penalty levied". 5. The CESTAT has found that while various deposits appear to have been made during the course of investigation, those amounts cannot be considered for the purposes of computing the pre-deposit amount since those deposits h....