9911796707
TMI Blog2015 (8) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal on merits – While relying upon Maa Mahamaya Industries Ltd. Vs. CCE, Visakhapatnam [2014 (11) TMI 747-Andhra Pradesh High Court] appellant prayed that proceedings be held invalid abinitio and if case was remanded back condition of pre-deposit may be waived – Held that:- since there was no order on merits passed by lower appellate authority, therefore remand was ordered – Order to make pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made against Order No. A/1647/14/CSTB/C-I dated 29/10/2014 passed by this Tribunal wherein the Tribunal had directed the appellant M/s. A. B. Paul to make a pre-deposit of 25% of penalty imposed within a period of six weeks and report compliance before the lower appellate authority by 17/12/2014. On such compliance the lower authorities was directed to hear the appeal on merits and pass a sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t] in support of the above contention. 3. None represented the appellant despite notice. 4. The learned Additional Commissioner (AR) representing the Revenue the Revenue submits that the matter has been remanded back to the lower appellate authority for decision on merits and therefore, the appellant is free to raise the issues before the said authority before the final order is passed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty imposed on the prima facie view taken that the appellant did not in fact collude with the exporter in mis-declaration of the IEC code and exporting in the some other persons, the Tribunal has absolute power while considering the appeal to amend, modify and nullify the orders of the lower authorities and also to put such conditions as may be necessary for hearing of the appeal. This powe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
