TMI Blog2022 (9) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... ved, on merits, as per the earlier remand order of the Tribunal - it is made clear that the appellant would be barred from claiming the refund of the amount pre-deposited for filing of this appeal in Tribunal till the disposal of the appeal by the Commissioner (Appeals) in the remand proceedings. Appeal is allowed and the matter remanded back to the Commissioner (Appeals) for deciding the issue on merits. - Customs Appeal No. 88042 of 2019 - A/85705/2022 - Dated:- 17-8-2022 - HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Atul Thakkar, COO, for the Appellant Shri S.K. Hatangadi, Assistant Commissioner, Authorised Representative for the Respondent ORDER This appeal has been filed by the appellant against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and accordingly, the lower authority passed the impugned Order-in-Original dated 31.07.2018 against which the appellant filed the present appeal. Hence, the said appeal is not the consequence of the remand proceedings of the Hon'ble Tribunal Order but, in fact, the remand proceedings ended on passing of fresh Order-in-Original and the present appeal was filed aggrieved by the fresh order-in-original, thus warranting initiation of fresh appeal proceedings. 6. For clarity, I reproduce the Section 129 E of the Customs Act, 1962 which is as under: The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal: (i) under sub-section (1) of Section 128, unless the appellant has deposited sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t made within the stipulated time prescribed for filing of appeal in contravention of Section 129-A for the Customs Act that made it a condition precedent for admission of appeal along with pre-deposit. This being a procedural irregularity which has been remediated, the appeal is restored back to the file and the delay in making payment of pre-deposit which is deemed to have been treated as the date of filing of appeal, is hereby condoned. 2. In view of the payment of pre-deposit, miscellaneous application filed for waiver of pre-deposit is rejected as it has become infructuous. In respect of Interim application filed by Misc application no. C/MISC/86404/2019 wherein prayer has been made to set aside the order passed by this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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