Once the Assessee has filed an appeal by paying the mandatory pre-deposit amount of 7.5%, their bank account cannot be freeze
Court :
Hon’ble CESTAT, Mumbai
Brief :
The Hon’ble Tribunal directed the lower authorities, especially the Deputy Director, DGCEI, Goa to defreeze the account forthwith by issuing appropriate instructions to the Appellant's bankers.
Citation :
Kala Mines and Minerals Vs. Commissioner of Customs, Central Excise & Service Tax, Goa [2015-TIOL-193-CESTAT-MUM]
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Bimal Jain
Published in Service Tax
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