2000 (5) TMI 516

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Archana Wadhwa, Member (J)]. Out of the total duty amount of Rs. 37,55,536.45, the applicants/appellants have already deposited 50% of the said disputed amount at a condition imposed upon them by the High Powered Committee for pursuing their appeal before the Tribunal. As such, by treating the said payment to be sufficient, we dispense with the balance amount of pre-deposit and take up .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... observed that the appellants have not submitted the relevant documents within three months from the date of last consignment and as such, finalisation of the Contract has been pending only on account of non-submission of the relevant documents. However, Shri Saha, learned Advocate submits that all the relevant documents were given to the Assistant Commissioner, as is evident from the pages - 24 a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of whatever documents were available on record, before enforcing the Bond. As such, we feel that as admittedly the assessments were provisional at the relevant time and are still provisional, as informed to us by Shri Saha, the enforcement of the Bond was premature. 3. Accordingly, we set aside the impugned Order and remand the matter to the original adjudicating authority for finalising the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X