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TMI Blog2015 (7) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal on the ground that appellants have not complied with the said pre deposit order would amount to denial of Justice. It is also noted that the Government in its wisdom have subsequently stipulated 7.5% of the duty and penalty as the pre deposit amount at the first appeal stage. In the present case, the appellants have already paid 10% duty while filing this appeal before this Tribunal. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g so, directed the pre deposit of 100% of the duty and penalty. He therefore, pleaded that this is a very harsh order, subsequent to which the Commissioner (Appeals) also rejected the appeal itself on the ground of non compliance of the pre deposit order, without going into the merits of the issue. 2. Heard both sides. The Learned Counsel submitted that he has credited 10% of the duty while fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld need to be gone into details at the time of final hearing. 5. Despite the above observation, the learned Commissioner (Appeals) ordered a pre deposit of 100% of the duty and penalty. 6. In our view, imposing 100% duty and penalty as pre deposit is too harsh a measure, especially when the merits of the issue are not considered. Rejecting the appeal on the ground that appellants have not c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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