Held - After hearing both the parties and on perusal of the record, it appears that an identical issue has come up before the Tribunal in the case of Voltas ltd. (Supra) in which the Tribunal has observed as follows:-

“The important thing to be noted is that these amounts decided by the Orders-in-originals were not final. Every Order-in-Original can be appealed. Therefore, at the first stage of confirmation of a demand, no finality has.....

Held - Having considered the rival contentions, I find that the matter was still sub-judice, when the appellant had filed further appeal against the order of the learned Commissioner (Appeals) before this Tribunal. Further, I find that the Commissioner (Appeals) is correct in holding that the payment of the amount on 16/06/2003 was by way of revenue deposit, in absence of there being any adjudicated or admitted dues. Further, under the facts a.....

Held - Before us the Revenue had passed an original order. That confirmed a certain demand. That order was challenged in Appeal before the Tribunal and to the extent the Petitioner disputed the demand, there was a stay in favour of the Petitioner before us, as also the condition of pre-deposit was waived. Such an order passed in the presence of both sides including the Revenue could have been assailed by the Revenue by appropriate legal procee.....

Held - The important thing to be noted is that these amounts decided by the Orders-in-originals were not final. Every Order-in-Original can be appealed. Therefore, at the first stage of confirmation of a demand, no finality has been reached. To put in other words, those demands cannot be called as arrears. There is a possibility that these demands could be set aside by the Commissioner (A) or the Tribunal or any other judicial forum. That is w.....