2003 (9) TMI 82 - SCH - Central Excise

Waiver of pre deposit - Held that - Parties are agreed that the order of the Tribunal should be set aside and the matter be referred back to the Commissioner (Appeals) with the condition that the pre-deposit is dispensed with. Accordingly, the impugned order is set aside. The Commissioner (Appeals) to see that pre-deposit is waived - decided in favour of Revenue.

Summary

The Supreme Court of India condoned the delay in an appeal against a Customs Tribunal order. The Tribunal wrongly decided the appeal on merits instead of focusing on the pre-deposit issue. The Court set aside the Tribunal's order and referred the matter back to the Commissioner of Central Excise (Appeals) with the condition that pre-deposit is waived. The Commissioner of Central Excise (Appeals) was instructed not to consider any observations from the Tribunal's order. The appeal was disposed of with no costs.