2015 (2) TMI 871 - AT - Customs

Waiver of pre deposit - Non compliance of pre deposit - Compliance report submitted erroneously - Held that - High Court modified the stay order passed by the Commissioner (Appeals). We find that the appellant inadvertently filed the compliance report in the O/o Commissioner and therefore the Commissioner (Appeals) dismissed the appeal for non-compliance of the stay order. In our considered view, it is appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the matter after considering the order of the Hon ble High Court and its compliance report. Accordingly, we set aside the impugned order and remand the matter to the Commissioner (Appeals) to examine the compliance of the stay order in the light of the order of the Hon ble High Court. Appeals are allowed by way of remand - Matter remanded back - Decided in favour of assesse.

Summary

Issues:
1. Stay order modification by Hon'ble High Court and non-compliance by the appellant leading to dismissal of appeal by Commissioner (Appeals).

Analysis:
The judgment by the Appellate Tribunal CESTAT CHENNAI, delivered by Shri P.K. Das, addresses the issue of a stay order modification by the Hon'ble High Court and subsequent non-compliance by the appellant, resulting in the dismissal of the appeal by the Commissioner (Appeals). The Tribunal notes that the Commissioner (Appeals) had directed the appellant to predeposit the entire duty amount, which was challenged by the appellant through a writ petition in the Hon'ble Madras High Court. The High Court modified the stay order, requiring the appellant to predeposit 25% of the claim in each case by a specified date. However, the appellant mistakenly filed the compliance report with the Office of the Commissioner instead of the High Court, leading to the dismissal of the appeal by the Commissioner (Appeals) for non-compliance.

Upon review, the Tribunal acknowledges the inadvertent error made by the appellant in filing the compliance report in the wrong office and recognizes the modification made by the Hon'ble High Court to the original stay order. The Tribunal deems it appropriate to remand the matter back to the Commissioner (Appeals) for reconsideration in light of the High Court's order and the compliance report. Consequently, the Tribunal sets aside the impugned order and instructs the Commissioner (Appeals) to reexamine the compliance of the stay order as per the High Court's directive. The appeals are allowed by way of remand, and the stay applications are disposed of. Additionally, the miscellaneous applications filed for early hearing of the appeals and for additional evidence are also disposed of accordingly.

In conclusion, the judgment provides a clear direction for the Commissioner (Appeals) to review the compliance issue in accordance with the modified stay order by the Hon'ble High Court, ensuring a fair consideration of the appellant's position.