2015 (8) TMI 689

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..... the order dated 26.02.2015. Once the order is set aside and the matter is remanded, the Tribunal was obliged to look into the issue afresh. It is relevant to note that the earlier order dated 31.12.2014 was passed, in the absence of the counsel for the appellant. Therefore, placing reliance upon the earlier order was erroneous. - order of the Tribunal is set aside - Amount of pre deposit reduced - Decided partly in favour of assessee.
V. Ramasubramanian And T. Mathivanan,JJ. For the Appellant : Mr. P. J. Rishikesh For the Respondents : Mr. V. Sundareswaran, SPC JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian,J.) This appeal arises out of an order passed by the Customs, Excise and Service Tax Appellate Tribunal, d .....

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..... Tribunal, the counsel for the appellant did not appear. Therefore the Tribunal passed an order directing the appellant to deposit ₹ 4 crores as pre-condition for entertaining the appeal. The appellant, thereafter filed an appeal in C.M.A.No.300 of 2015 before this Court. By an order dated 26.02.2015, this court allowed the appeal and remanded the matter to the Tribunal to give one opportunity to the appellant to appear before the Tribunal. 8. After the order of remand, the counsel for the appellant appeared before the Tribunal and after hearing the arguments, the Tribunal passed a fresh order on 03.06.2015, directing the appellant to make a pre-deposit of ₹ 2 crores. This order further directed the appellant to pay only the ba .....

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..... lant. Therefore, placing reliance upon the earlier order was erroneous. 11. In view of the above, the appeal is allowed, the order of the Tribunal is set aside. 12. There are two courses of action open to us viz., either to direct the Tribunal to consider all the aspects such as hardship, balance of convenience etc. or to direct the Tribunal to dispose of the appeal itself. We prefer the second course of action in view of the fact that a sum of ₹ 98.60 lakhs had already been deposited by the appellant and and this is the second order in question even at the threshold. 13. Therefore, we direct the Tribunal to take up the appeal and hear it and dispose it of on merits, within a period of six months from the date of receipt of a copy .....

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