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2012 (12) TMI 975 - CHHATTISGARH HIGH COURTWaiver of pre deposit - Opportunity of hearing not granted - Whether the Tribunal was justified in imposing the condition of deposit of ₹ 30 lakhs, in para 8 of impugned order, while allowing the assessee’s appeal and setting aside the order, passed by the Commissioner of Central Excise & Customs, Raipur (Adjudicating Authority), impugned in the said appeal - Held that:- having regard to the controversy involved in the case and the fact that the matter was remanded back to the adjudicating authority, there was apparently no justification on the part of the Tribunal to direct the appellant (assessee) to deposit a sum of ₹ 30 lakhs, in cash, with the adjudicating authority. It was not in dispute that adjudication order was yet to be passed and the matter was remanded only for the purpose of holding enquiry as to whether the assessee was liable to pay the amount demanded from them pursuant to the show cause notice issued by the adjudicating authority. - Let the adjudicating authority give opportunity to appellant (assessee) to file reply to show cause notice under consideration. The reply shall be filed by the appellant (assessee) within two weeks from the date of parties’ appearance before the adjudicating authority on a date fixed by this Court. The Adjudicating authority shall decide the case within three months from the date of filing of reply. No adjournment shall be granted to the appellant (assessee), in case, if they do not file reply to show cause notice within time fixed by this Court. - Decided in favour of assessee.
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