2011 (4) TMI 646 - AT - Central Excise

Waiver of pre-deposit - appeal was not gone into by the Commissioner (Appeals) on merits and inasmuch as the appellants have subsequently deposited the entire disputed amount of duty, it deem proper to set aside the order of the Commissioner (Appeals) and remand the matter for fresh consideration after granting a reasonable opportunity of hearing - The Commissioner (Appeals) shall hear the appeal without insisting on any further deposit of interest and penalty - All issues are kept open - The appeal is allowed by way of remand -

Summary

Issues: Stay order non-compliance, remand for fresh consideration

In this judgment by the Appellate Tribunal CESTAT, DELHI, the issue at hand was the non-compliance with the stay order by the appellant, leading to the dismissal of the appeal by the Commissioner (Appeals). The appellant had deposited the disputed duty amount after the dismissal. The Tribunal, under the direction of Mr. M.Veeraiyan, set aside the order of the Commissioner (Appeals) and remanded the matter for fresh consideration, emphasizing the need for a reasonable opportunity of hearing. The Tribunal highlighted that the appeal was not considered on merits by the Commissioner (Appeals) due to the non-compliance with the deposit requirement. The Tribunal further directed that the Commissioner (Appeals) should hear the appeal without insisting on additional deposits of interest and penalty, keeping all issues open for review.

The learned Advocate representing the appellant informed the Tribunal that the disputed amount had been paid, as evidenced by a letter addressed to the Assistant Registrar. This payment led to the disposal of the stay petition, allowing the appeal to proceed for a final decision. The Commissioner (Appeals) had previously issued a stay order requiring the appellant to deposit 20% of the disputed duty and penalty, which was not adhered to, resulting in the dismissal of the appeal. Given the subsequent full payment by the appellant, the Tribunal found it appropriate to overturn the Commissioner (Appeals)'s decision and send the case back for a fresh review, stressing the importance of a fair hearing opportunity.

Overall, the judgment focused on the significance of complying with stay orders and the subsequent implications of non-compliance on the appeal process. The Tribunal's decision to remand the case for a new consideration aimed to ensure a fair and thorough review of the appeal without additional financial burdens on the appellant.