2011 (1) TMI 988

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..... e and stay entire demand and remand the matter back to the Commissioner (Appeals) to decide the issue afresh on merits after giving a reasonable opportunity of hearing to the appellants without insisting on the pre-deposit. Stay applications are also disposed of in the above manner. - E/827-826/09 Mum - - - Dated:- 28-1-2011 - Shri. Ashok Jindal, Shri. P.R. Chandrasekharan, Appearance .....

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..... lication, the Commissioner (Appeals) has directed the appellants to make pre-deposit of 100% of duty demand without going into the merits of the case. In fact, when a pre-deposit is demanded it should be a reasoned order. We find no reason has been given in the order for directing the appellants to make pre-deposit of 100% of the duty demand. Therefore, the direction for pre-deposit of 100% duty i .....

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