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TMI Blog2014 (6) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits without insisting for pre-deposit of the remaining amount - Decided in favour of assessee. - CEA No. 19 of 2014 (O&M) - - - Dated:- 27-5-2014 - Ajay Kumar Mittal And Anita Chaudhry,JJ. For the Appellant : Mr. Jagmohan Bansal, Advocate For the Respondent : Mr. Sunish Bindlish, Advocate ORDER Ajay Kumar Mittal, J. 1. Photo copy of receipt dated 12.5.2014 show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted from duty and as such, the appellant did not pay duty on die/moulds etc. used in the manufacture of finished goods. On 16.4.2009 and 18.5.2010, the premises of the appellant were inspected by the respondent. On being summoned by the respondent, the appellant appeared on 4.1.2011 and suffered the statement. On 19.4.2011, the premises of the appellant were visited and the record was resume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals), who vide order dated 6.6.2013 (Annexure A-4) upheld the order of the adjudicating authority and dismissed the appeal. Not feeling satisfied against the order of the Commissioner (Appeals), the assessee filed an appeal along with stay application (Annexure A-5) before the Tribunal. The Tribunal vide order dated 5.3.2014 (Annexure A-1) directed the appellant to depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the amount as directed by the Tribunal was reasonable and justified. 5. The primary dispute that arises for consideration in this appeal relates to the quantum of pre-deposit to be made by the appellant as a condition precedent for the hearing of the appeal by the Tribunal. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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