TMI Blog2011 (9) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... without any condition of pre-deposit. - CEAC NO.27/2011 - - - Dated:- 15-9-2011 - MR. JUSTICE A.K. SIKRI, MR. JUSTICE SIDDHARTH MRIDUL, JJ. For Appellant: Ms. Aditi Pandey, Advocate. For Respondent: Mr. Mukesh Anand, Advocate with Mr. Shailesh Tiwari and Mr. R.C.S. Bhadoria, Advocates. A.K. SIKRI, J. (ORAL) 1. Notice. Mr. Anand, Advocate, accepts notice on behalf of the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the CESTAT directing those appellants as well to deposit 60% of the demanded amount. 5. In the instant case, the CESTAT has simply followed those orders in view of the commonality of facts and has directed the Appellant to make a deposit of 60% of the amount demanded as a pre-condition for hearing the Appeal. The cases referred in Paragraph 5 of the impugned Order include M/s A-One Lami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit and directed the Appellant to pay back the same holding that the aforesaid business activity of the Appellant does not amount to manufacture and, therefore, the Appellant was not entitled to credit on duty paid on inputs. In the orders dated 4th July, 2011 passed by this Court in the case of M/s A-One Laminators Pvt. Ltd., the contention of the Appellant, in these circumstances, was noted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed a prima facie case like this and the appellant should not be fastened with any liability of making pre-deposit, as directed. 6. In the aforesaid circumstances, are of the view that the appeals of the appellants should be heard without any condition of pre-deposit. These appeals are accordingly allowed and the impugned directions of the Tribunal are set aside. 7. Mr. Mukesh Anand, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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