TMI Blog2007 (4) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside -The same are set aside - The matter is remanded to the Appellate Authority to consider the application for waiver of pre-deposit - 2685 of 2007 - - - Dated:- 19-4-2007 - Badar Durrez Ahmed, J. REPRESENTED BY : S/Shri M.L. Rawal, Sr. Advocate with Kuljeet Rawal, for the Petitioner. S/Shri P.P. Malhotra, ASG with Chetan Chawla and Gaurav Duggal, for the Respondent. [Judgment (Oral)]. - This writ petition has been filed, impugning the letter dated 27-2-2007 received by the petitioner, informing the petitioner that the Appellate Committee considered its request for waiver of pre-deposit of the penalty amount of Rs. 2 crores and found that a bank guarantee of Rs. 30 lacs would be justified. It was also comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a request for supply of a copy of the order, which was not responded to. Mr. Rawal secondly contended that the request for waiver ought to have been considered in the correct perspective. He submitted that the order-in-original dated 31-10-2005 went beyond the scope of remand. In the context of the appellate order passed on 11-8-1997, he submitted that the scope of the remand was limited to the three points referred to above. Reading the same, it was apparent that the adjudicating authority was to return a finding as to whether the imported material was disposed of by the petitioner before the export obligation was fulfilled. He submits that this assumes that the export obligation was fulfilled but the only contention was whether the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould pass a speaking order separately, which itself should be communicated to the parties. This, unfortunately, has not been done in this case. Apart from that, I find that the issues, which are specifically raised by Mr. Rawal, have not been adequately dealt with by the Appellate Authority while disposing of the application for waiver. Accordingly, I am of the view that the impugned communication as well as 6. the order on which this communication is based, ought to be set aside. The same are set aside. The matter is remanded to the Appellate Authority to consider the application for waiver of pre-deposit afresh in the light of the submissions made by Mr. Rawal as well as those made by representative of the department. The application f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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