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TMI Blog2011 (10) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 2. Ld.Counsel submitted that he had undergone operation and because of his health problem, the delay has occurred. Since the delay has been explained, the same is condoned. 3. The appellant is seeking stay against the impugned order, whereby the demand for duty, penalty equal to duty has been confirmed by rejecting the appeal filed by the appellant on the ground that the appellant did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the Public Notice. Therefore, he submits that on merit as well as in terms of financial difficulty, this is a fit case for waiver of pre-deposit and grant of stay. 5. Ld.AR reiterates the observations of Commissioner (appeals). 6. I have considered the submissions made by ld.Counsel. From the records, I find that the appellant had filed courier bill of entry wherein they declared that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to deposit duty amount and interest only when the goods are not under the control of Customs authority. In this case, the Cigarettes are confiscated and are allowed to be released on payment of redemption fine of Rs.2,45,000/- (Rupees Two Lakhs, Forty Five Thousands only). Both sides stated that the goods have not been released on payment of fine. 7. Since the appellant is without work for pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) has not passed the order on merit and has rejected the appeal on the ground that pre-deposit was not made and I have already taken a view that no pre-deposit is required in this case, the matter is required to be remanded to Commissioner (Appeals) for fresh decision on merit. Therefore, appeal itself has to be decided by way of remand. 9. In view of the above discussion, COD applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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