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TMI Blog2015 (1) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... Inasmuch as the lower appellate authority has not given sufficient reasons for ordering the pre-deposit, the matter has to go back to the said authority for disposal of the appeal on merits - Matter remanded back - Decided in favour of assesse. - Appeal Nos: C/87694 & 87695/2013 - Final Order Nos. A/1760-1761/2014-WZB/C-I(CSTB) - Dated:- 8-12-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri T Viswanathan, Adv For the Respondent : Shri Ahibaran, Additional Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petitions are directed against Order-in-Appeal No: 354 355 (GR.V)/2013 (JNCH)/IMP-278 279 dated 04/04/2013 passed by the Commissioner of Customs (Appeals), Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th of the price declared by others. Further, the appellant had submitted before the appellate authority contemporaneous values of the imports made by several other importers of identical / similar goods in a few cases which compare well with the value declared by the appellant; however, these have not been considered by the appellate authority. 3.1 It is also submitted that the show cause notice has been issued invoking the extended period of time and, there is no evidence adduced by the Revenue that the appellant had paid anything more than what is declared in the bill of entry filed by him by way of illicit remittance to the supplier in Singapore. Therefore, it is pleaded that the dismissal of appeals by the lower appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial duty liability by the proprietary firm. There is only one single sentence by way of which the appellate authority has come to the decision to order pre-deposit and the said statement reads as under: I find that the instant case involves a pre-mediated modus operandi. It is a case prima facie made out in favour of the revenue. 5.2 We are afraid, these sentences cannot constitute sufficient reasons for ordering pre-deposit. Inasmuch as the lower appellate authority has not given sufficient reasons for ordering the pre-deposit, the matter has to go back to the said authority for disposal of the appeal on merits. 5.3 Accordingly, we remand the matter back to the lower appellate authority to pass an order on merits after goin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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