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2013 (2) TMI 388 - CESTAT AHMEDABADMis-declaration of the value of ceramic tiles - dismissal the appeal for non-compliance of pre-deposit of duty liability and 50% of the penalty as ordered vide Stay Order - Held that:- As the appellant has deposited an amount of Rs.30 lakhs during the proceedings before the lower authorities, thus following the decision of Amrut Ceramics case [2012 (10) TMI 588 - CESTAT, AHMEDABAD] wherein considered that the amount deposited by the appellant as enough deposit and remanded the matter back to first appellate authority on the ground that the appellant has deposited the amount more than as directed by this Bench. Thus since the appellant has already deposited more than the amount which is ordered for pre-deposit to hear and dispose the appeal remand the matter back to first appellate authority to reconsider the issue afresh without insisting for any further pre-deposit from the appellant.
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