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Cosmos Impex India Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Vadodara-I

2015 (7) TMI 270 - CESTAT AHMEDABAD

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 th .....

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t amount at the first appeal stage. In the present case, the appellants have already paid 10% duty while filing this appeal before this Tribunal. Therefore, it is treated that this 10% duty would be sufficient to hear their appeal on merits by the Co .....

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, 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 ap .....

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e, pleaded that this is a very harsh order, subsequent to which the Commissioner (Appeals) also rejected the appeal itself on the ground of non compliance of the pre deposit order, without going into the merits of the issue. 2. Heard both sides. The .....

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e 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 Co .....

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014 reads as follows:- "Prima facie the party does not seem to have any case. However, the merits of the case would need to be gone into details at the time of final hearing." 5. Despite the above observation, the learned Commissioner (Appe .....

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