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2015 (1) TMI 671 - CESTAT MUMBAIDemand of differential duty - Pre deposit ordered - Appeal dismissed for non-compliance with the provisions of Section 129E of the Customs Act, 1962 - Held that:- Neither in the interim order nor in the final order passed by the lower appellate authority, there is any finding or reasoning given as to why the appellant was directed to make a pre-deposit of ₹ 5 lakhs by the proprietor and the entire differential duty liability by the proprietary firm. There is only one single sentence by way of which the appellate authority has come to the decision to order pre-deposit - Inasmuch as the lower appellate authority has not given sufficient reasons for ordering the pre-deposit, the matter has to go back to the said authority for disposal of the appeal on merits - Matter remanded back - Decided in favour of assesse.
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