UNION OF INDIAKAR Vs. ORACLE INDIA PVT LTD

JUDGEMENT

(1.) The present appeal is directed against the order dated 18th June, 2013 passed by the learned Single Judge of this Court, whereby the learned Single Judge set aside the demand notice and further directed the petitioner to furnish Bank guarantee and it was also observed that the appeal may be filed against the Orderin- Original No.554/2013 dated 20th May, 2013.

(2.) We have heard Ms. Manjula K.S., learned Counsel appearing for the appellants and Mr. G.Shivadass, learned Counsel appearing for the respondent.

(3.) When we have taken up the matter for final hearing, it has been brought to our notice by the learned Counsel appearing for both the sides that in view of the interim order passed by this Court, the direction issued in paragraph 3 for return of the amounts by furnishing Bank guarantee has not been implemented and further the appeal was preferred by the respondent against the order dated 21st May, 2013, and the matter went up to the Tribunal and as per the order of the Tribunal, the order of demand is set aside and the matter is remanded to the original authority for fresh adjudication in accordance with law. The learned Counsels further submit that the original authority has further considered the matter after remand and the arguments are also concluded and order is being awaited. It was submitted that against the said Orderin- Original, which may be passed by the authority, there is a right of appeal before the Appellate Authority and thereafter, may be also before the Tribunal. The learned Counsel for the respondent submitted that as per the amendment made, even if the appellant has preferred appeal against the demand confirmed the order in the original, the requisite amount to be deposited is only 7.5% and therefore, full amount of the demand confirmed cannot be retained by the Department. Whereas, the learned Counsel for the appellants submitted that such stage has not occurred and at this stage, the refund may not be ordered.