2019 (1) TMI 8

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..... s appeal is being heard on the directions of the Hon'ble High Court in order no. O/15099/2018 dated 19.06.2018. It is observed that the appellant filed an appeal alongwith the stay application. However, the stay application was not disposed of. It is also observed that the Commissioner (A) rejected the appeal for non compliance of pre deposit. The issue involved is that whether the appellant's pro .....

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..... Court in the case of Commissioner Vs. Tablets (India) Ltd.- 2006 (198) E.L.T. A36 (S.C.). He also placed reliance on the judgment in the case of Fresenius Kabi India Pvt. Ltd. Commr. Of Cus. (Imports) 2010 (256) E.L.T. 257 (Tri-Mum). 3. Ms. Nitina Nagori, Ld. Dy. Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. She submits that as per Board's Cir .....

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..... ngly, we are of the view that being the matter prima facie in the favour of the appellant, there is no need of any pre deposit for hearing the matter. Therefore, we waive the pre deposit and remand the matter to the Commissioner (A) to hear on merit. The matter being very old, we direct the Commissioner (A) to decide the appeal within 3 months from the date of this order. (Dictated and pronounced .....

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