Dept. Not Empowered To Retain Amount Deposited During Pendency Of Investigation Which Is A Deposit Made Under-Protest: CESTAT

The Allahabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited during the pendency of adjudication proceedings or investigation is in the nature of...

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Allahabad , Uttar Pradesh , India , Nishant Mishra , Service Tax Appellate Tribunal , Allahabad Customs , Judicial Member , Central Excise Commissionerate , Final Order , Central Excise Act , For Appellant , Cestat , Investigation , Deposit , Under Protest ,