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2015 (7) TMI 270 - CESTAT AHMEDABAD

2015 (7) TMI 270 - CESTAT AHMEDABAD - TMI - Waiver of pre deposit - Appeal previously dismissed for non compliance with pre deposit order - Held that:- Imposing 100% duty and penalty as pre deposit is too harsh a measure, especially when the merits of the issue are not considered. Rejecting the appeal on the ground that appellants have not complied with the said pre deposit order would amount to denial of Justice. It is also noted that the Government in its wisdom have subsequently stipulated 7. .....

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Dave, Adv For the Respondent : Shri J Nagori, AR ORDER Per: P M Saleem, This an appeal filed against the order of the Commissioner (Appeals) rejecting the appeal filed by the appellants before him on the ground that the pre deposit of duty and penalty ordered by him were not complied by the appellants. The Learned Counsel submitted that the Commissioner (Appeals) in his order directing pre deposit had not gone into the merits of the issue concerned and without doing so, directed the pre deposit .....

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matter on merits and the 10% duty paid may be treated as pre deposit for the same purpose. 3. The Learned Authorised Representative submitted that there is no objection to remanding the matter, provided that the appellants do not seek refund of the said 10% of duty paid already. The Learned Counsel undertook that the appellants would not seek any refund of the said amount. 4. From a perusal of the order of the Learned Commissioner (Appeals), it is evident that he had not gone into the merits of .....

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