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TMI Blog2016 (2) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ntroversy in the appeal and when the assessing authority is yet to re-compute the liability and determine the demand, we deem it appropriate to direct that the Tribunal shall restore the appeal of the Petitioner to its file and decide it in accordance with law and without insisting on a pre-deposit. The condition of pre-deposit is waived in the peculiar facts and circumstances. - Appeal restored. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein, was under challenge before the Customs authorities. The Assessing Officer passed certain order on 10 May 2013 holding that the value of the goods imported by the Petitioner should be enhanced and directed that all pending provisional assessments be finalized accordingly. The Petitioner being aggrieved by such order approached the Lower Appellate Authority. The Lower Appellate Authority passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no quantification of duty liability in the order of Assessing Officer as also the First Appellate Authority/Lower Appellate Authority. Therefore, there is no necessity of making any pre-deposit. 4. The argument was that this requirement does not arise for any compliance and, therefore, should not be applied. The Revenue argued to the contrary and stated that quantification of the duty is yet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it does not result in any demand of duty, that the appeal was brought without complying with the pre-deposit. If it was premature, as was essentially to be found, then all discussion in paragraphs 5 and 6 is irrelevant. 6. After having heard Mr. Shreedharan appearing for the Petitioner Appellant, we are of the view that it is not necessary to deal with and decide any larger controversy Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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