2012 (10) TMI 144

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..... ement. These show-cause notices are said to be pending. Thus a valid point in the submissions made by the assessee with reference to the pending show-cause notices. The pendency of those show-cause notices was duly notified to the adjudicating authority in the present case but the same appears to have been ignored. The Commissioner (Appeals) also appears to have ignored this aspect while asking for pre-deposit of Rs. 75 lakhs. Thus after considering all the aspects a pre-deposit of an amount of Rs. 25 lakhs would suffice the purpose of Section 129E of the Customs Act and that, upon such pre-deposit, the learned Commissioner (Appeals) should dispose of the assessee s appeal on merits without insisting on further deposit, of course, after .....

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..... disposed of by the appellate authority directing them to pre-deposit an amount of Rs. 75 lakhs within 7 days. There was no pre-deposit within the stipulated time. However, the appellant requested for modification of the appellate Commissioner s order for pre-deposit, which was turned down for the reasons stated by the appellate authority in an interim order. Subsequently, in the absence of evidence of pre-deposit, assessee s appeal came to be dismissed for non-compliance with Section 129E of the Customs Act. Hence the present appeal and the accompanying application of the assessee. 3. We have perused the records. It appears from the records that the appellant had filed a total number of 37 bills of entry for clearance of equal number o .....

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..... erting to the facts of the case, the learned counsel submits that the appellant has prima facie case against a major part of the demand of duty and hence the Commissioner ought not to have asked for pre-deposit. This plea is vehemently opposed by the learned Commissioner (AR) on the strength of the findings recorded in the order-in-original. According to the learned Commissioner (AR), only a reasonable amount was directed to be pre-deposited and, therefore, the appellant should be directed to pre-deposit it for the purpose of a remand of the case to the Commissioner (Appeals). 5. After giving careful consideration to the submissions, we have found a valid point in the submissions made by the learned counsel with reference to the pending s .....

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