2014 (6) TMI 783

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..... tion has already been taken place. Therefore, the issue is debatable and requires more detailed consideration of relevant provisions, relevant rules, precedent decisions on the subject. - Commissioner (Appeals) could have passed an order without insisting on any pre-deposit. - stay granted. - C/27956/2013-DB - Final Order No .20380 / 2014 - Dated:- 21-3-2014 - B S V Murthy And S K Mohanty, JJ. .....

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..... n pieces, etc. and as a result, differential duty of Rs. 78.07 lakhs was demanded. 3. We have considered the submissions. Only the question to be decided is whether the appellant is required to deposit Rs. 40 lakhs as pre-deposit. In our opinion, the issue as to whether for calculation of Customs duty, all the costs are to be included or not. Learned advocate for the appellant relied upon the d .....

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..... ect. At this stage, in our opinion, the Commissioner (Appeals) could have passed an order without insisting on any pre-deposit. Accordingly, we set aside the impugned order and remit the matter to the Commissioner (Appeals) with a direction to decide the matter on merits without insisting any pre-deposit. Needless to say, the appellant shall be given reasonable opportunity to present their case be .....

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