2018 (7) TMI 1134 – DELHI HIGH COURT – TMI – Pre-deposit of of 10% of Interest – Held that:- The record would disclose that at the stage of show-cause notice the principal liability was discharged, since the concerned agency i.e. Indraprastha Gas Limited paid the amount to the petitioner – the Court is of the opinion that the impugned order’s direction should be modified. Accordingly, upon the petitioner depositing 7.5% of the amount claimed as demand towards interest liability [as confirmed by the Commissioner (Appeals)] within 4 weeks from today, the CESTAT shall proceed to hear the appeal on merits – petition allowed in part. – W.P.(C) 4798/2018 & CM APPL. 18469/2018 Dated:- 3-7-2018 – MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Peti
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rcumstances, the Court is of the opinion that the impugned order s direction should be modified. Accordingly, upon the petitioner depositing 7.5% of the amount claimed as demand towards interest liability [as confirmed by the Commissioner (Appeals)] within 4 weeks from today, the CESTAT shall proceed to hear the appeal on merits. The impugned order of the CESTAT dated 13.07.2015 dismissing the appeal for non-compliance with the previous order requiring pre-deposit, is accordingly set aside. The CESTAT shall satisfy itself about the pre-deposit of the amount required by the Court and thereafter proceed to hear the appeal on merits. All rights and contentions of the parties are reserved. The petition is partly allowed in the above terms. –
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