2013 (2) TMI 389

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..... on of notification involved, the amount of Rs.2.50 lakhs deposited by the main appellant during the pendency of the proceedings should be enough deposit to hear and dispose the appeal - set aside the impugned order and remand the matter back to first appellate authority to reconsider the appeal without insisting for further deposit from the appellants. - E/734-735/2012 - - - Dated:- 21-11-201 .....

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..... d an amount of Rs.2.50 lakhs. It is his submission that the issue involved in this case is regarding extending the benefit of Notification No.8/2003-CE to the product manufactured by the appellant i.e. submersible pump sets. It is his submission that the adjudicating authority has not accepted the contentions of the appellant only on the ground that the appellant could not produce BIS certificate .....

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..... s of the case as the first appellate authority has not decided the issue on merit. The dispute in appeals is only on the ground of non-compliance. In our considered view, since the issue is of interpretation of notification involved, the amount of Rs.2.50 lakhs deposited by the main appellant during the pendency of the proceedings should be enough deposit to hear and dispose the appeal. 5. Acc .....

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