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2010 (9) TMI 858 - HC - Central ExcisePre-deposit - judgments cited by the petitioners were taken note of in the order dated 30th July, 2010, those were not dealt with while passing the order directing pre-deposit – Held that:- Since judgments were cited, those should have been considered and dealt with by the Tribunal as the petitioners have urged that they are affected by the impugned orders directing pre-deposit. It has to be kept in mind that the Tribunal being a creature of the statute has to follow the mandate laid down in the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 in its true spirit. Moreover, the Tribunal has to ensure that justice is not only done but manifestly shown to be done - Tribunal is directed to hear the application for pre-deposit afresh and shall pass a reasoned order dealing with the judgments as mentioned therein.
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