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2015 (8) TMI 829 - AT - CustomsWaiver of pre-deposit - Imposition of Pre-Deposit Condition while remanding back the matter – Application for modification was made against order of Tribunal wherein Tribunal had directed appellant to make pre-deposit of 25% of penalty imposed and on such compliance lower authorities to hear appeal on merits – While relying upon Maa Mahamaya Industries Ltd. Vs. CCE, Visakhapatnam [2014 (11) TMI 747-Andhra Pradesh High Court] appellant prayed that proceedings be held invalid abinitio and if case was remanded back condition of pre-deposit may be waived – Held that:- since there was no order on merits passed by lower appellate authority, therefore remand was ordered – Order to make pre-deposit of 25% of penalty was imposed with prima facie view that appellant did not conspire with exporter in mis-declaration of IEC code – Tribunal has absolute power while considering appeal to amend, modify and nullify orders of lower authorities – Therefore, conditions of pre-deposit of 25% of penalty imposed cannot be said to be contrary to law – Thus, no any merit in application for modification found – Decided against Assesse.
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