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2015 (3) TMI 511 - CESTAT MUMBAIMisdeclaration of goods - allegation of claiming excess export incentives was proved only after the test of the impugned goods conducted by the Customs - Pre deposit ordered - Non compliance of pre deposit order - Held that:- While considering the stay application, there is a factual error has been committed by the Commissioner (Appeals) holding that the appellant has claimed undue export incentives. In fact, the appellant is a CHA only and he has no concern with the export incentives given by the department but the same was given to the exporter only. In these circumstances, the impugned order deserves no merits. Accordingly, I set aside the impugned order and remand the matter back to the Commissioner (Appeals) to consider the contentions of the appellant afresh to decide the stay application first thereafter to decide the appeal on merits - Decided in favour of appellant.
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