Authorities can’t have control over any amount paid as deposit or pre-deposit during investigation: CESTAT
CESTAT further held that amount deposited by assessee during investigation could not be retained after demand of excise was set aside.
1944
Administrative authority cannot be issued mandamus to exercise discretionary power vested in it by the Statute
Supreme Court: In the appeal against the order of the High Court where it refused to issue mandamus to the Central Government