TMI Blog2019 (10) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The appellant subsequently, while filing the appeal before this forum, paid an amount of ₹ 38.00 lakhs in compliance with Section 129E of the Customs Act. Since the learned Commissioner (Appeals) has not decided the issue on merits, in view of the principle of law laid down by the Hon ble Supreme Court in the case of COLLECTOR OF C. EX., CALCUTTA VERSUS ALNOORI TOBACCO PRODUCTS [ 2004 (7) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a very narrow compass. The gold and currency which have been seized were lying for the last two years with the Customs; besides, the appeal has been dismissed by the learned Commissioner (Appeals) on the ground that the appellant failed to make pre-deposit in compliance with Section 129E of the Customs Act, 1962. 3. Learned Advocate, Shri Anil Balani, submits that the requisite amount of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of ₹ 38.00 lakhs in compliance with Section 129E of the Customs Act. Since the learned Commissioner (Appeals) has not decided the issue on merits, in view of the principle of law laid down by the Hon ble Supreme Court in the case of CCE, Calcutta vs. Alnoori Tobacco Products 2004 (170) ELT 136 (SC), the appeal is allowed by way of remand to the learned Commissioner (Appeals) to dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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